diff --git a/sound/soc/mediatek/Makefile b/sound/soc/mediatek/Makefile
index 6bcab35..2867958 100644
--- a/sound/soc/mediatek/Makefile
+++ b/sound/soc/mediatek/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_SND_SOC_MEDIATEK) += common/
 obj-$(CONFIG_SND_SOC_MT2701) += mt2701/
 obj-$(CONFIG_SND_SOC_MT8173) += mt8173/
diff --git a/sound/soc/mediatek/common/Makefile b/sound/soc/mediatek/common/Makefile
index a55d33b..cdadabc 100644
--- a/sound/soc/mediatek/common/Makefile
+++ b/sound/soc/mediatek/common/Makefile
@@ -1,16 +1,4 @@
-#
-# Copyright (C) 2015 MediaTek Inc.
-#
-# This program is free software: you can redistribute it and/or modify
-# it under the terms of the GNU General Public License version 2 as
-# published by the Free Software Foundation.
-#
-# This program is distributed in the hope that it will be useful,
-# but WITHOUT ANY WARRANTY; without even the implied warranty of
-# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
-# GNU General Public License for more details.
-#
-
+# SPDX-License-Identifier: GPL-2.0
 # platform driver
 snd-soc-mtk-common-objs := mtk-afe-platform-driver.o mtk-afe-fe-dai.o
 obj-$(CONFIG_SND_SOC_MEDIATEK) += snd-soc-mtk-common.o
diff --git a/sound/soc/mediatek/common/mtk-afe-fe-dai.c b/sound/soc/mediatek/common/mtk-afe-fe-dai.c
index ac61ff3c..cf4978b 100644
--- a/sound/soc/mediatek/common/mtk-afe-fe-dai.c
+++ b/sound/soc/mediatek/common/mtk-afe-fe-dai.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mtk-afe-fe-dais.c  --  Mediatek afe fe dai operator
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/common/mtk-afe-fe-dai.h b/sound/soc/mediatek/common/mtk-afe-fe-dai.h
index 28cb178..55074fb 100644
--- a/sound/soc/mediatek/common/mtk-afe-fe-dai.h
+++ b/sound/soc/mediatek/common/mtk-afe-fe-dai.h
@@ -1,17 +1,9 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mtk-afe-fe-dais.h  --  Mediatek afe fe dai operator definition
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MTK_AFE_FE_DAI_H_
diff --git a/sound/soc/mediatek/common/mtk-afe-platform-driver.c b/sound/soc/mediatek/common/mtk-afe-platform-driver.c
index 53215b5..404fbe1 100644
--- a/sound/soc/mediatek/common/mtk-afe-platform-driver.c
+++ b/sound/soc/mediatek/common/mtk-afe-platform-driver.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mtk-afe-platform-driver.c  --  Mediatek afe platform driver
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/common/mtk-afe-platform-driver.h b/sound/soc/mediatek/common/mtk-afe-platform-driver.h
index 8dcdbed..1c81d91 100644
--- a/sound/soc/mediatek/common/mtk-afe-platform-driver.h
+++ b/sound/soc/mediatek/common/mtk-afe-platform-driver.h
@@ -1,17 +1,9 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mtk-afe-platform-driver.h  --  Mediatek afe platform driver definition
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MTK_AFE_PLATFORM_DRIVER_H_
diff --git a/sound/soc/mediatek/common/mtk-base-afe.h b/sound/soc/mediatek/common/mtk-base-afe.h
index e50adc9..c2c5a6c 100644
--- a/sound/soc/mediatek/common/mtk-base-afe.h
+++ b/sound/soc/mediatek/common/mtk-base-afe.h
@@ -1,17 +1,9 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mtk-base-afe.h  --  Mediatek base afe structure
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MTK_BASE_AFE_H_
diff --git a/sound/soc/mediatek/mt2701/Makefile b/sound/soc/mediatek/mt2701/Makefile
index c91deb6..21d5e69 100644
--- a/sound/soc/mediatek/mt2701/Makefile
+++ b/sound/soc/mediatek/mt2701/Makefile
@@ -1,16 +1,4 @@
-#
-# Copyright (C) 2015 MediaTek Inc.
-#
-# This program is free software: you can redistribute it and/or modify
-# it under the terms of the GNU General Public License version 2 as
-# published by the Free Software Foundation.
-#
-# This program is distributed in the hope that it will be useful,
-# but WITHOUT ANY WARRANTY; without even the implied warranty of
-# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
-# GNU General Public License for more details.
-#
-
+# SPDX-License-Identifier: GPL-2.0
 # platform driver
 snd-soc-mt2701-afe-objs := mt2701-afe-pcm.o mt2701-afe-clock-ctrl.o
 obj-$(CONFIG_SND_SOC_MT2701) += snd-soc-mt2701-afe.o
diff --git a/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.c b/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.c
index 1793c8d..ae62089 100644
--- a/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.c
+++ b/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.c
@@ -1,18 +1,10 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt2701-afe-clock-ctrl.c  --  Mediatek 2701 afe clock ctrl
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
  *	   Ryder Lee <ryder.lee@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include "mt2701-afe-common.h"
diff --git a/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.h b/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.h
index 1957219..580fead 100644
--- a/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.h
+++ b/sound/soc/mediatek/mt2701/mt2701-afe-clock-ctrl.h
@@ -1,18 +1,10 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mt2701-afe-clock-ctrl.h  --  Mediatek 2701 afe clock ctrl definition
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
  *	   Ryder Lee <ryder.lee@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MT2701_AFE_CLOCK_CTRL_H_
diff --git a/sound/soc/mediatek/mt2701/mt2701-afe-common.h b/sound/soc/mediatek/mt2701/mt2701-afe-common.h
index 1ebac4b..d44faba 100644
--- a/sound/soc/mediatek/mt2701/mt2701-afe-common.h
+++ b/sound/soc/mediatek/mt2701/mt2701-afe-common.h
@@ -1,17 +1,9 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mt2701-afe-common.h  --  Mediatek 2701 audio driver definitions
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MT_2701_AFE_COMMON_H_
diff --git a/sound/soc/mediatek/mt2701/mt2701-afe-pcm.c b/sound/soc/mediatek/mt2701/mt2701-afe-pcm.c
index 3bc13b3..236f313 100644
--- a/sound/soc/mediatek/mt2701/mt2701-afe-pcm.c
+++ b/sound/soc/mediatek/mt2701/mt2701-afe-pcm.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Mediatek ALSA SoC AFE platform driver for 2701
  *
@@ -5,15 +6,6 @@
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
  *	   Ir Lian <ir.lian@mediatek.com>
  *	   Ryder Lee <ryder.lee@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/delay.h>
diff --git a/sound/soc/mediatek/mt2701/mt2701-cs42448.c b/sound/soc/mediatek/mt2701/mt2701-cs42448.c
index 70f61d5..666282b 100644
--- a/sound/soc/mediatek/mt2701/mt2701-cs42448.c
+++ b/sound/soc/mediatek/mt2701/mt2701-cs42448.c
@@ -1,19 +1,10 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt2701-cs42448.c  --  MT2701 CS42448 ALSA SoC machine driver
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Ir Lian <ir.lian@mediatek.com>
- *              Garlic Tseng <garlic.tseng@mediatek.com>
- *
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
+ *	   Garlic Tseng <garlic.tseng@mediatek.com>
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/mt2701/mt2701-reg.h b/sound/soc/mediatek/mt2701/mt2701-reg.h
index dbe7d60..c84d14c 100644
--- a/sound/soc/mediatek/mt2701/mt2701-reg.h
+++ b/sound/soc/mediatek/mt2701/mt2701-reg.h
@@ -1,17 +1,9 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mt2701-reg.h  --  Mediatek 2701 audio driver reg definition
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Garlic Tseng <garlic.tseng@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MT2701_REG_H_
diff --git a/sound/soc/mediatek/mt2701/mt2701-wm8960.c b/sound/soc/mediatek/mt2701/mt2701-wm8960.c
index a08ce23..89f34ef 100644
--- a/sound/soc/mediatek/mt2701/mt2701-wm8960.c
+++ b/sound/soc/mediatek/mt2701/mt2701-wm8960.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt2701-wm8960.c  --  MT2701 WM8960 ALSA SoC machine driver
  *
  * Copyright (c) 2017 MediaTek Inc.
  * Author: Ryder Lee <ryder.lee@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/mt8173/mt8173-afe-common.h b/sound/soc/mediatek/mt8173/mt8173-afe-common.h
index 9a4837c..396fe23 100644
--- a/sound/soc/mediatek/mt8173/mt8173-afe-common.h
+++ b/sound/soc/mediatek/mt8173/mt8173-afe-common.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * mt8173_afe_common.h  --  Mediatek 8173 audio driver common definitions
  *
@@ -6,15 +7,6 @@
  *             Sascha Hauer <s.hauer@pengutronix.de>
  *             Hidalgo Huang <hidalgo.huang@mediatek.com>
  *             Ir Lian <ir.lian@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #ifndef _MT8173_AFE_COMMON_H_
diff --git a/sound/soc/mediatek/mt8173/mt8173-afe-pcm.c b/sound/soc/mediatek/mt8173/mt8173-afe-pcm.c
index 22881a9..c0b6697 100644
--- a/sound/soc/mediatek/mt8173/mt8173-afe-pcm.c
+++ b/sound/soc/mediatek/mt8173/mt8173-afe-pcm.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Mediatek 8173 ALSA SoC AFE platform driver
  *
@@ -6,15 +7,6 @@
  *             Sascha Hauer <s.hauer@pengutronix.de>
  *             Hidalgo Huang <hidalgo.huang@mediatek.com>
  *             Ir Lian <ir.lian@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/delay.h>
diff --git a/sound/soc/mediatek/mt8173/mt8173-max98090.c b/sound/soc/mediatek/mt8173/mt8173-max98090.c
index b49b527..902d111 100644
--- a/sound/soc/mediatek/mt8173/mt8173-max98090.c
+++ b/sound/soc/mediatek/mt8173/mt8173-max98090.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt8173-max98090.c  --  MT8173 MAX98090 ALSA SoC machine driver
  *
  * Copyright (c) 2015 MediaTek Inc.
  * Author: Koro Chen <koro.chen@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5514.c b/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5514.c
index 904f3ee..582174d 100644
--- a/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5514.c
+++ b/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5514.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt8173-rt5650-rt5514.c  --  MT8173 machine driver with RT5650/5514 codecs
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Koro Chen <koro.chen@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5676.c b/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5676.c
index 9c61b8c..b3670c8 100644
--- a/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5676.c
+++ b/sound/soc/mediatek/mt8173/mt8173-rt5650-rt5676.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt8173-rt5650-rt5676.c  --  MT8173 machine driver with RT5650/5676 codecs
  *
  * Copyright (c) 2015 MediaTek Inc.
  * Author: Koro Chen <koro.chen@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
diff --git a/sound/soc/mediatek/mt8173/mt8173-rt5650.c b/sound/soc/mediatek/mt8173/mt8173-rt5650.c
index 84aa09d..7a89b4a 100644
--- a/sound/soc/mediatek/mt8173/mt8173-rt5650.c
+++ b/sound/soc/mediatek/mt8173/mt8173-rt5650.c
@@ -1,17 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * mt8173-rt5650.c  --  MT8173 machine driver with RT5650 codecs
  *
  * Copyright (c) 2016 MediaTek Inc.
  * Author: Koro Chen <koro.chen@mediatek.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 and
- * only version 2 as published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/module.h>
