Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Tax investigation


The Revenue's approach to carry out a tax investigation depends on the following circumstances:

  1. Whether the taxpayer keeps sufficient business records.

  2. To what extent the business records are reliable.

  3. How much is the tax undercharged.

  4. Nature of the business / income

  5. Co-operation of the taxpayer

The extent and approach of a tax investigation is a judgment of the investigator. Generally speaking, the bigger the tax omitted, the greater the depth of investigation. The more evidence adduced to prove a taxpayer's willful evasion of tax, the greater the chance for a criminal prosecution. And the better cooperation of a taxpayer with IRD, the quicker the completion of an investigation with lesser penalty. 


There are three popular methods of tax investigation. As aforesaid, the choice of method depends on the investigator's judgment as well as the circumstances of each case. In general, all the three methods are to be done, and then one of them to be adopted for the main basis of income estimation, and then the undercharged income to be adjusted by the findings revealed by other two methods. The three major methods are: 


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