{
  "version": "1.0.0",
  "jurisdiction": "Hong Kong SAR",
  "authority": "Inland Revenue Department (IRD)",
  "last_updated": "2026-01-18",
  "rules": [
    {
      "rule_id": "HK-001",
      "category": "Currency",
      "title": "Currency Standardization",
      "description": "All amounts must be recorded in Hong Kong Dollars (HKD)",
      "severity": "error",
      "auto_fix": true,
      "implementation": {
        "check": "Verify currency field is HKD",
        "fix": "Convert foreign currencies to HKD at transaction date rate",
        "fallback": "Use average monthly exchange rate if transaction date rate unavailable"
      },
      "examples": [
        {
          "input": { "amount": 100, "currency": "USD" },
          "output": { "amount": 780, "currency": "HKD", "exchange_rate": 7.8 }
        }
      ]
    },
    {
      "rule_id": "HK-002",
      "category": "Meals & Entertainment",
      "title": "Meal Deduction Limit",
      "description": "Business meals limited to HKD 300 per meal for tax deduction",
      "severity": "warning",
      "auto_fix": false,
      "limit": {
        "amount": 300,
        "currency": "HKD",
        "per": "meal"
      },
      "implementation": {
        "check": "If category is 5300 (Meals) and amount > 300, flag for review",
        "action": "Split amount: HKD 300 deductible, excess non-deductible",
        "manual_review": "Require justification if amount > 500"
      },
      "examples": [
        {
          "scenario": "Client lunch HKD 450",
          "deductible": 300,
          "non_deductible": 150,
          "note": "Excess amount treated as personal expense"
        }
      ]
    },
    {
      "rule_id": "HK-003",
      "category": "Documentation",
      "title": "Receipt Retention Period",
      "description": "Business receipts must be retained for 7 years from end of transaction year",
      "severity": "info",
      "retention_years": 7,
      "implementation": {
        "check": "Add retention_until date to receipt metadata",
        "calculation": "transaction_year + 7 years",
        "storage": "Secure digital storage with backup"
      },
      "examples": [
        {
          "transaction_date": "2026-01-18",
          "retention_until": "2033-12-31",
          "note": "Keep until end of 2033"
        }
      ]
    },
    {
      "rule_id": "HK-004",
      "category": "Account Codes",
      "title": "Hong Kong Standard Account Codes",
      "description": "Use HK standard expense account codes (5000-5999 for operating expenses)",
      "severity": "error",
      "auto_fix": true,
      "account_code_ranges": {
        "5000-5099": "Cost of Goods Sold",
        "5100-5199": "Office & Administrative",
        "5200-5299": "Travel & Transportation",
        "5300-5399": "Meals & Entertainment",
        "5400-5499": "Premises & Utilities",
        "5500-5599": "Professional Services",
        "5600-5699": "Marketing & Advertising",
        "5700-5799": "Finance Costs",
        "5800-5899": "Depreciation",
        "5900-5999": "Other Operating Expenses",
        "9000-9999": "Non-deductible Expenses"
      },
      "implementation": {
        "check": "Validate account code in range 5000-9999",
        "mapping": "Use category_mapping.json for code assignment"
      }
    },
    {
      "rule_id": "HK-005",
      "category": "Deductibility",
      "title": "Business Purpose Requirement",
      "description": "Expenses must be incurred wholly and exclusively for business purposes",
      "severity": "warning",
      "auto_fix": false,
      "implementation": {
        "check": "Flag personal expenses for exclusion",
        "keywords": {
          "non_deductible": [
            "personal",
            "private",
            "家用",
            "個人",
            "entertainment (non-business)",
            "vacation",
            "holiday"
          ]
        },
        "action": "Route to account code 9999 (Personal Expenses)"
      },
      "examples": [
        {
          "description": "Personal groceries at ParknShop",
          "deductible": false,
          "category": "9999 - Personal Expenses"
        },
        {
          "description": "Client meeting at restaurant",
          "deductible": true,
          "category": "5300 - Meals & Entertainment"
        }
      ]
    },
    {
      "rule_id": "HK-006",
      "category": "Data Format",
      "title": "Date Format Standardization",
      "description": "All dates must be in ISO 8601 format (YYYY-MM-DD)",
      "severity": "error",
      "auto_fix": true,
      "implementation": {
        "check": "Validate date matches regex: ^\\d{4}-\\d{2}-\\d{2}$",
        "conversion": {
          "DD/MM/YYYY": "Common HK format, convert to YYYY-MM-DD",
          "DD-MM-YYYY": "Alternative format, convert to YYYY-MM-DD",
          "YYYY年MM月DD日": "Chinese format, convert to YYYY-MM-DD"
        }
      }
    },
    {
      "rule_id": "HK-007",
      "category": "GST/VAT",
      "title": "No GST in Hong Kong",
      "description": "Hong Kong has no Goods and Services Tax (GST) or Value Added Tax (VAT)",
      "severity": "info",
      "implementation": {
        "check": "If tax_amount field exists and > 0 for HK receipts, flag as error",
        "note": "Tax amounts should be 0 for Hong Kong transactions",
        "exception": "Foreign receipts may include GST/VAT, record separately"
      }
    },
    {
      "rule_id": "HK-008",
      "category": "Duplicates",
      "title": "Duplicate Receipt Detection",
      "description": "Prevent duplicate expense claims",
      "severity": "error",
      "auto_fix": false,
      "implementation": {
        "check": "Compare: vendor, date, amount (±5% tolerance)",
        "hash": "Create receipt hash: SHA256(vendor + date + amount)",
        "action": "Flag potential duplicates for manual review"
      }
    },
    {
      "rule_id": "HK-009",
      "category": "Amount Validation",
      "title": "Reasonable Amount Checks",
      "description": "Flag unusually high amounts for review",
      "severity": "warning",
      "auto_fix": false,
      "thresholds": {
        "5100": { "category": "Office Supplies", "max": 5000 },
        "5200": { "category": "Travel", "max": 10000 },
        "5300": { "category": "Meals", "max": 2000 },
        "5400": { "category": "Rent & Utilities", "max": 50000 },
        "5500": { "category": "Professional Services", "max": 20000 }
      },
      "implementation": {
        "check": "If amount > category threshold, require manual approval",
        "action": "Add approval_required flag to transaction"
      }
    },
    {
      "rule_id": "HK-010",
      "category": "Vendor Validation",
      "title": "Vendor Name Requirements",
      "description": "Vendor name must be present and meaningful",
      "severity": "error",
      "auto_fix": false,
      "implementation": {
        "check": "Vendor field not empty and length > 2 characters",
        "reject": [
          "N/A",
          "Unknown",
          "未知",
          "***",
          "---"
        ],
        "action": "Flag for manual vendor name entry if invalid"
      }
    }
  ],
  "compliance_checks": {
    "pre_processing": [
      "HK-006",
      "HK-010"
    ],
    "categorization": [
      "HK-004",
      "HK-005"
    ],
    "post_processing": [
      "HK-001",
      "HK-002",
      "HK-007",
      "HK-008",
      "HK-009"
    ],
    "reporting": [
      "HK-003"
    ]
  },
  "auto_fix_enabled": true,
  "strict_mode": false,
  "alert_thresholds": {
    "error_count": 5,
    "warning_count": 10,
    "action": "Notify accountant for review"
  }
}