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Salaries Tax
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Profits Tax
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Property Tax
Personal Assessment (for more tax relief)
Arrangement between China and Hong Kong (to avoid double taxation)
Stamp Duty
Estate Duty
Objection and Appeal against Tax Assessments
Advance Rulings (to obtain early decisions on uncertain tax matters)
Obligations of taxpayers and employers to furnish information under the Inland Revenue Ordinance
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F) Penalties for Salaries Tax avoidance

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1. What will happen if I fail to file my tax return or provide false information to the Inland Revenue Department?

If this was done deliberately with a willful intent to evade tax, prosecution resulting in a fine of up to treble the amount of tax evaded and imprisonment is possible.

Even if the conduct is not so serious, according to section 80 of the Inland Revenue Ordinance , penalties can be imposed in respect of:

  • failure to notify chargeability to tax in time, when you are liable to tax but have not been issued with a tax return for completion,
  • failure to file a tax return,
  • filing a tax return late, and/or
  • filing an incorrect tax return.

A person commits the above without reasonable excuse shall be guilty of an offence and is liable to a fine of $10,000. For filing an incorrect tax return, a further fine of treble the amount of tax undercharged may also be imposed.

In the normal cases, the Commissioner will take a simpler administrative procedure by which an additional (or penalty) assessment is imposed.