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IR831
填錯稅表點算？2026 香港報稅更正、反對評稅完整攻略
報錯稅、漏報、填錯報稅表唔等於一定罰錢。本文按 4 個情境拆解香港稅務局更正及反對評稅程序，連限期、表格、第 70A 條追溯安排一次講清。