A taxpayer was fined a total of $30,400 after pleading
guilty to the charges of making incorrect Tax Returns at the Eastern
Magistracy today (August 2).
The defendant, Mr Yim Ho-shing, was charged of filing incorrect Tax
Returns for the years of assessment 1998/1999 and 1999/2000 in making
incorrect statements in connection with the claim for elderly residential
care expenses, contrary to section 80(2)(b) of the Inland Revenue
Ordinance (IRO).
He declared that in each of these two years of assessment, he had
paid residential care expenses of $74,400 to a residential care home
for maintaining a dependant. The Inland Revenue Department(IRD) later
found that the monthly charges for the residential care home were
fully reimbursed by way of the Comprehensive Social Security Assistance
from the Social Welfare Department.
A spokesman for the IRD reminded members of the public that making
an incorrect statement in connection with a claim for any deduction
or allowance under the IRO is an offence. An offender is liable to
a maximum fine of $10,000 plus a further fine of treble the amount
of tax undercharged.
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