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Taxpayer jailed for false claims of dependent parent allowances
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A taxpayer was today (June 3) jailed for two months after earlier
being convicted at Tuen Mun Magistrates' Courts of evading salaries
tax. The defendant, Lau Siu-lung, 52, indicated that he would lodge
an appeal against sentence and was granted bail.
Lau pleaded guilty to eight charges of wilfully
and intentionally evading tax by making false statements in connection
with claims for Dependent Parent Allowances (DPA) and Additional
Dependent Parent Allowances (ADPA) under the Inland Revenue Ordinance
(IRO) for eight years of assessment 1996-97 to 2003-04, contrary
to section 82(1)(c) of the ordinance.
The court heard that the defendant made false
statements in his tax returns for the years of assessment 1996-97
to 2001-02. He falsely declared that either or both of his parents
were residing with him during the year and that he had contributed
money towards their maintenance. He also submitted two Forms of
Claim for DPA falsely stating that during the years of assessment
2002-03 and 2003-04, his mother or both parents were living with
him and that he had contributed money towards their maintenance.
An investigation by the Inland Revenue Department
revealed that the defendant's father and mother of the defendant
had passed away on November 17, 1987, and April 14, 1985, respectively.
The defendant had made false claims of DPA and
ADPA of $456,500 for the eight years of assessment 1996-97 to 2003-04.
The total tax undercharged was $79,800.
A spokesman for the department reminded taxpayers
to file correct tax returns. Making an incorrect statement in the
return in connection with a claim for any deduction or allowance
was an offence under the ordinance. The maximum penalty for each
charge is three years' imprisonment and a fine of $50,000, plus
a further fine equivalent to three times the amount of tax evaded.
Ends/Tuesday, June 3, 2008
Issued at HKT 18:18
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