稅務問題強積金是否可以用作退稅,

可以, 僱主僱員皆可, 上限 $12000

Mandatory Contributions to Recognized Retirement Schemes is 12,000 per year of assessment.

You can claim this deduction when you submit the salaries tax return to IRD. If you forgot to claim for it, you can raise an objection to the assessment for claiming back this deduction. IRD will then revised the assessment and may refund the salaries tax thus overpaid.