2000-01 Annual Report, Inland Revenue Department
(Text Only)

SCHEDULE 17

EARNING & PROFITS TAX -
SURCHARGES ADDED, OFFENCES COMPOUNDED AND ADDITIONAL TAX IMPOSED

2000-01
Content

Surcharge for late payment of tax
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 12,904 8,284,745
Salaries Tax 130,167 98,314,683
Profits Tax (Corporations) 8,887 98,741,842
Profits Tax (Unincorporated Businesses) 5,464 28,790,910
Personal Assessment 14,837 14,355,227
Total 172,259 248,487,407

Compound Penalties for offences under the Inland Revenue Ordinance:-
section 51(4B)
(Including penalties imposed by the Court)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax - -
Salaries Tax 16 32,100
Profits Tax (Corporations) 9 23,200
Profits Tax (Unincorporated Businesses) 8 32,200
Personal Assessment - -
Total 33 87,500

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 80(1)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax - -
Salaries Tax 843 4,073,495
Profits Tax (Corporations) 20 1,022,450
Profits Tax (Unincorporated Businesses) 78 6,557,650
Personal Assessment - -
Total 941 10,101,041

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 80(2)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 599 4,073,495
Salaries Tax 4,731 90,983,164
Profits Tax (Corporations) 5,010 233,126,386
Profits Tax (Unincorporated Businesses) 2,295 211,625,117
Personal Assessment 89 71,400
Total 12,724 539,879,562

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 82(1)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax - -
Salaries Tax 15 3,051,672
Profits Tax (Corporations) 12 16,389,750
Profits Tax (Unincorporated Businesses) 30 16,349,466
Personal Assessment - -
Total 57 35,790,888

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 82(2)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax - -
Salaries Tax - -
Profits Tax (Corporations) - -
Profits Tax (Unincorporated Businesses) 1 272,000
Personal Assessment - -
Total 1 272,000

Additional Tax imposed under section 82A of the Inland Revenue Ordinance
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 132 2,646,100
Salaries Tax 1,175 47,770,710
Profits Tax (Corporations) 566 68,102,900
Profits Tax (Unincorporated Businesses) 682 86,888,657
Personal Assessment 17 784,600
Total 2,572 206,192,967

Total
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 13,635 15,004,340
Salaries Tax 136,947 242,673,270
Profits Tax (Corporations) 14,504 417,406,528
Profits Tax (Unincorporated Businesses) 8,558 350,516,000
Personal Assessment 14,943 15,211,227
Total 188,587 1,040,811,365


Contents | Schedules | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6 | Schedule 7 | Schedule 8 | Schedule 9 | Schedule 10 | Schedule 11 | Schedule 12 | Schedule 13 | Schedule 14 | Schedule 15 | Schedule 16 | Schedule 17 |

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(Last updated/reviewed : February 18, 2002)