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 penalty  

 

Penalty may be levied on a taxpayer who commits the following without reasonable excuse:

 

(a)

 He does not comply with the Revenue's notice of requirement to file a tax return within the specified time limit. 

(b)

 He fails to inform the Revenue of his tax liability within 4 months of the end of year of assessment if he does not receive a tax return. 

(c)

 He makes an incorrect return or statement or supplies incorrect information to the Revenue.

(d)

 He makes an incorrect return deliberately to evade tax.

(e)

 He deliberately omits to disclose any particulars in a tax return that are required.

(f)

 He makes a false statement or entry in a tax return deliberately.

(g)

 He makes a false statement in connection with a claim for any deduction or allowance deliberately.

(h)

 He signs an incorrect tax return or statement or account deliberately.

(i)

 He gives an incorrect answer to a question raised by the Revenue.

(j)

 He prepares or maintains incorrect books of accounts to evade tax.

(k)

 He uses a fraudulent act to evade tax. 

(l)

 He does not keep sufficient business record of his income and expenditure.

(m)

 He does not keep sufficient record of his rental income. 

(n)

 He does not inform the Revenue of his imminent departure from Hong Kong for more than one month

(o)

 He does not inform the Revenue of his cessation of business. 

(p)

 He does not inform the Revenue of change of correspondence address.

 

The court may order the following penalty against the taxpayer:

(a) to (c)

a maximum fine of $10,000 + treble the tax undercharged

(d) to (k)

a maximum fine of $50,000 + treble the tax undercharged + 3-year imprisonment

(l)

a maximum fine of $100,000 + the court may order the taxpayer to do the act which he has failed to do within a specified time

(m) to (p)

a maximum fine of $10,000 + the court may order the taxpayer to do the act which he has failed to do within a specified time

 

Click here for more on tax penalty

 

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