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  1. Qualifying Annuity Premiums and Tax Deductible MPF Voluntary Contributions. deductible under Salaries Tax and Personal Assessment. The deduction is applicable to. Policy must be yourself and / or your spouse. The qualifying annuity premiums must. be paid by you and / or your spouse (not living apart). The annuitant of the policy must.

  2. Even if full or partial tax exemption is claimed or relating back of lump sum is applied, when completing the paper return, the gross amount should be declared in box .Fill in the amount to be excluded in box and complete Section(s) 2 and / or 4 of the Appendix. ...

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  4. Re-direction to iAM Smart. You will be re-directed to "iAM Smart" System. Please use the mobile app in your Mobile Phone to authenticate your identity. Continue. View our Personal Information Collection Statement.

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