Publications and Press Releases

Publications and Press Releases : Prosecution Cases

(Cases with judgments delivered since 1 April 2000)

Prosecution under Section 80 of Inland Revenue Ordinance

Prosecution under Section 82 of Inland Revenue Ordinance

Prosecution under laws other than Inland Revenue Ordinance

Prosecution under Section 80 of Inland Revenue Ordinance :

Defendant's Name	Nature of Offence	Judgment	Remarks
IP Yuet-ying	Making incorrect statement in connection with the claim for elderly residential care expenses in the tax return, contrary to Section 80(2)(b) of the Inland Revenue Ordinance	Magistracy judgment delivered on 18 January 2008. Defendant was convicted and fined.	Please click here for the press release of the case.
CHAN Wah-fai, Raymond	Failing to inform the Commissioner of Inland Revenue in writing of the company's chargeability to Profits Tax, contrary to Section 80(2)(e) of the Inland Revenue Ordinance.	Defendant was convicted on 13 July 2007. District Court judgment delivered on 2 August 2007. Fine terms imposed.	Please click here for the press release of the case.
Kong Po Choi	Making incorrect statements in connection with the claim for dependent parent allowance in the tax returns, contrary to Section 80(2)(b) of the Inland Revenue Ordinance.	Magistracy judgment delivered on 6 February 2007. Defendant was convicted and fined.	Please click here for the press release of the case.
TBWA Hong Kong Limited	Failure to notify the Commissioner of the cessation of employment of the employee within the time stipulated under Section 52(5) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 6 March 2006. Defendant was convicted and fined.	Please click here for the press release of the case.
KOK Joo-li	Failure to notify the Commissioner of the chargeability to property tax for the years of assessment 1997/98 to 1999/2000 as required under Section 51(2) of the Inland Revenue Ordinance, contrary to Section 80(2)(e) of the Ordinance.	Magistracy judgment delivered on 28 April 2005. Defendant was convicted and fined.	Please click here for the press release of the case.
Brilliant Technology Development Limited	Failure to notify the Commissioner of the cessation of employment of the employee within the time stipulated under Section 52(5) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 26 January 2005. Defendant was convicted and fined.	Please click here for the press release of the case.
Anwar Edward and Wonsono Alida	Failure to notify the Commissioner of the chargeability to property tax for the years of assessment 1997/98 to 2000/01 as required under Section 51(2) of the Inland Revenue Ordinance, contrary to Section 80(2)(e) of the Ordinance.	Magistracy judgment delivered on 8 April 2004. Defendant was convicted and fined.	Please click here for the press release of the case.
Howe Robinson and Company Limited	Failure to give advance notice to the Commissioner regarding two employees' cessation of employment and departure from Hong Kong under Section 52(6) of the Inland Revenue Ordinance and to withhold payment of money to those employees under Section 52(7), contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 4 February 2004. Defendant was convicted and fined.	Please click here for the press release of the case.
Active Sino Group Limited	Failure to notify the Commissioner of the cessation of employment of the employee within the time stipulated under Section 52(5) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 25 July 2003. Defendant was convicted and fined.	Please click here for the press release of the case.
GFI (HK) Securities L.L.C.	Failure to give advance notice to the Commissioner regarding an employee's cessation of employment and departure from Hong Kong under Section 52(6) of the Inland Revenue Ordinance and to withhold payment of money to that employee under Section 52(7), contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 2 June 2003. Defendant was convicted and fined.	Please click here for the press release of the case.
Leo Burnett Limited	Failure to notify the Commissioner of the cessation of employment of the employee within the time stipulated under Section 52(5) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 9 April 2003. Defendant was convicted and fined.	Please click here for the press release of the case.
Admart Ezone Limited	Failure to notify the Commissioner of the cessation of employment of the employee within the time stipulated under Section 52(5) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 29 January 2003. Defendant was convicted and fined.	Please click here for the press release of the case.
Beijing Holdings Limited	Failure to give advance notice to the Commissioner regarding an employee's cessation of employment and departure from Hong Kong under Section 52(6) of the Inland Revenue Ordinance and to withhold payment of money to that employee under Section 52(7), contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 4 November 2002. Defendant was convicted and fined.	Please click here for the press release of the case.
YIM Ho-shing	Making incorrect tax returns in connection with the claim for elderly residential care expenses, contrary to Section 80(2)(b) of the Inland Revenue Ordinance.	Magistracy judgment delivered on 2 August 2002. Defendant was convicted and fined.	Please click here for the press release of the case.
Pharmtech (Hong Kong) Limited	Making incorrect Employer's Returns, contrary to Section 80(2)(a) of Inland Revenue Ordinance.	Magistracy judgment delivered on 15 July 2002. Defendant was convicted and fined.	Please click here for the press release of the case.
The Union Label Printing Company Limited	Making incorrect Employer's Returns, contrary to Section 80(2)(a) of Inland Revenue Ordinance.	Magistracy judgment delivered on 15 May 2002. Defendant was convicted and fined.	Please click here for the press release of the case.
LI Sau-ying	Making incorrect tax returns by omitting rental income, contrary to Section 80(2)(a) of the Inland Revenue Ordinance.	Magistracy judgment delivered on 25 February 2002. Defendant was convicted and fined.	Please click here for the press release of the case.
WONG Kwai-ying	Making incorrect tax return in connection with the claim for dependent parent allowance and disabled dependant allowance, contrary to Section 80(2)(b) of the Inland Revenue Ordinance.	Magistracy judgment delivered on 12 December 2001. Defendant was convicted and fined.	Please click here for the press release of the case.
Talent Giant Investment Limited	Failure to notify the Commissioner of the employee's cessation of employment and departure from Hong Kong and to withhold payment to the employee as required under Sections 52(6) and 52(7) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 10 December 2001. Defendant was convicted and fined.	Please click here for the press release of the case.
Modern Beauty Saloon Limited	Failure to notify the Commissioner of the cessation of employment of the employee within the time stipulated under Section 52(5) of the Inland Revenue Ordinance, contrary to Section 80(1)(c) of the Ordinance.	Magistracy judgment delivered on 7 November 2001. Defendant was convicted and fined.	-
Camina Collections Ltd.	Making incorrect Employer's Returns omitting directors' remuneration details, contrary to Section 80(2)(a) of Inland Revenue Ordinance.	Magistracy judgment delivered on 6 June 2001. Defendant was convicted and fined.	Please click here for the press release of the case.
KAN Tak-chu	Making incorrect tax returns understating business profits, contrary to Section 80(2)(a) of Inland Revenue Ordinance.	Magistracy judgment delivered on 18 April 2001. Defendant was convicted and fined.	Please click here for the press release of the case.
MAN Shui-wan	Making incorrect claims for Dependent Parent Allowance, contrary to Section 80(2)(b) of the Inland Revenue Ordinance.	Magistracy judgment delivered on 22 September 2000. Defendant was convicted and fined.	Please click here for the press release of the case.
Sogo Hong Kong Co. Ltd.	Making incorrect Employer's Returns omitting employees' remuneration details, contrary to Section 80(2)(a) of Inland Revenue Ordinance.	Magistracy judgment delivered on 5 July 2000. Defendant was convicted and fined.	Please click here for the press release of the case.
CHEUNG Yuen-hung, Madalena	Making incorrect tax return omitting rental income and failure to inform within prescribed period chargeability to Property Tax, contrary to Section 80(2)(a) and 80(2)(e) of Inland Revenue Ordinance.	Magistracy judgment delivered on 26 June 2000. Defendant was convicted and fined.	-
WANG George	Making incorrect statements in connection with the claim for Dependent Parent Allowance, contrary to Section 80(2)(b) of the Inland Revenue Ordinance.	Magistracy judgment delivered on 9 May 2000. Defendant was convicted and fined.	Please click here for the press release of the case.

Prosecution under Section 82 of Inland Revenue Ordinance :

Defendant's Name Nature of Offence Judgment Remarks

LAU Siu-lung
Making false statements in connection with claims for Dependent Parent Allowances and Additional Dependent Parent Allowances, contrary to Section 82(1)(c) of the IRO.
Defendant was convicted on 20 May 2008. Magistracy judgment delivered on 3 June 2008. Immediate imprisonment term was imposed.

Please click here for the press release of the case.

CHENG Miu-ling Janet
Wilfully with intent, evading property tax by making false statements or entries in her tax returns, contrary to Sections 82(1)(b) and 82(1)(d) of the Inland Revenue Ordinance.
Magistracy judgment delivered on 7 January 2008. Defendant was convicted, fined and sentenced to imprisonment.

Please click here for the press release of the case.

YU Hin-man
Wilfully with intent, omitting profits, contrary to Section 82(1)(a) of the Inland Revenue Ordinance; authorizing the preparation or maintenance of false accounts, contrary to Section 82(1)(f) of the Inland Revenue Ordinance; making use of or authorizing the use of fraud, art or contrivance, to falsely claim payments made to suppliers, contrary to Section 82(1)(g) of the Inland Revenue Ordinance.
Defendant was convicted on 21 November 2007. District Court judgment delivered on 11 December 2007. Imprisonment and fine terms imposed.

Please click here for the press release of the case.

LAM Fuk-wa
Wilfully with intent, evading property tax by omitting rental income which should have been included in the tax returns, contrary to Section 82(1)(a) and 82(1)(d) of the Inland Revenue Ordinance.
District Court judgment delivered on 3 September 2007. Defendant was convicted, fined and sentenced to imprisonment.

Please click here for the press release of the case.

LAU Tai-fai
Signing the Tax Returns - Individuals without reasonable grounds for believing the same to be true, contrary to Section 82(1)(d) of the Inland Revenue Ordinance.
Defendant was convicted on 31 July 2007. District Court judgment delivered on 15 August 2007. Imprisonment and fine terms imposed.

Please click here for the press release of the case.

CHAN Wah-fai,
Raymond
Omitting the majority of service income from the company's Profits Tax Returns, contrary to Section 82(1)(a) of the Inland Revenue Ordinance.
Defendant was convicted on 13 July 2007. District Court judgment delivered on 2 August 2007. Imprisonment and fine terms imposed.

Please click here for the press release of the case.

YEUNG Kwong-kei Omitting proceeds of sales, contrary to Section 82(1)(a) of the Inland Revenue Ordinance and making use of fraud, art or contrivance, to falsely state the payments made to suppliers and sub-contractors, contrary to Section 82(1)(g) of the Inland Revenue Ordinance.
District Court judgment delivered on 3 July 2007. Defendant was convicted and sentenced to immediate imprisonment.

Please click here for the press release of the case.

LO Wang-kay Wilfully with intent, evading property tax by omitting rental income which should have been included in the tax returns, contrary to Section 82(1)(a) and 82(1)(d) of the IRO; wilfully with intent, evading tax by giving false written answers to a request for information in respect of usage of the car parking spaces, made by Inland Revenue Department in accordance with IRO, contrary to Section 82 (1)(e) of the IRO.

District Court judgment delivered on 25 June 2007. Defendant was convicted, fined and sentenced to immediate imprisonment.

Court of Appeal dismissed the Defendant's appeal against sentence on 25 September 2007.

Please click here for the press release of the case (25/6/2007).

Please click here for the press release of the case (25/9/2007).

AU Ying-too A property owner understating rental income by making false statements or entries in his tax returns, contrary to Section 82(1)(b) of the Inland Revenue Ordinance.
District Court judgment delivered on 21 June 2007. Defendant was convicted, fined and sentenced to imprisonment.

Please click here for the press release of the case.

WONG Yuen-ping Wilfully with intent, making false statements in connection with claims for deduction of Home Loan Interest, contrary to Section 82(1)(c) of the IRO; and evading property tax by omitting rental income which should have been included in the Tax Return, contrary to Section 82(1)(a) of the IRO.
Magistracy judgment delivered on 13 July 2006. Defendant was convicted, fined and sentenced to imprisonment.

Please click here for the press release of the case.

CHAN Tse-lap A businessman understated the profits by inflating the amount of purchases, contrary to Section 82(1)(d) and 82(1)(g) of Inland Revenue Ordinance.
District Court judgment delivered on 7 July 2006. Defendant was convicted, fined and sentenced to imprisonment.

Please click here for the press release of the case.

SHUM Chi-hung Making false statements in connection with claims for Dependent Parent Allowances and Additional Dependent Parent Allowances, contrary to Section 82(1)(c) of the IRO.
Magistracy judgment delivered on 11 May 2006. Defendant was convicted and sentenced to two months’ immediate imprisonment.

Please click here for the press release of the case.

YICK Ka-lei Wilfully with intent to evade property tax by omitting rental income which should have been included in the Tax Returns contrary to Section 82(1)(a) of the Inland Revenue Ordinance and wilfully with intent to evade tax by making a false statement regarding the loss arising from the sale of a property in connection with a claim for deduction, contrary to Section 82(1)(c) of the IRO.
Magistracy judgment delivered on 30 March 2006. The defendant was sentenced to 2 months' immediate imprisonment and fined a total of $180,000 representing 138% of the tax evaded.

Appeal against the sentence was heard before the High Court on 16 November 2006. Imprisonment was suspended for two years. Total amount of fine remains unchanged.

Please click here for the press release of the case.

WONG Koon-lun, CHUNG Mi-ching Two sole owners understating rental income by making false statements in their respective tax returns, contrary to Section 82(1)(b) of the Inland Revenue Ordinance.
Defendants were convicted and sentenced before Kowloon City Magistracy on 22 June 2005. Imprisonment and fine terms imposed.

Please click here for the press release of the case.

HSUEH Cheng-kang, Peter Understatement of salaries income by claiming inflated rental reimbursement from employer through the payment of grossly excessive rent to a self-owned company, contrary to Section 82(1)(g) of the Inland Revenue Ordinance.
Defendant was convicted and sentenced before Eastern Magistracy on 16 January 2004. Imprisonment and fine terms imposed.

Appeal against the conviction was heard before the High Court on 1 April 2004. Suspended sentence was ordered.

Please click here for the press release of the case (16/1/2004).

Please click here for details (1/4/2004).

TSANG Ka-yui, TSANG Ka-wing
and
FUNG Lai-seung
Joint-owners understating rental income by making false statements in the Property Tax returns, contrary to Section 82(1)(b) and (g) of the Inland Revenue Ordinance. Defendants were convicted and sentenced before District Court on 5 December 2003. Imprisonment and fine terms imposed. Please click here for the press release of the case.

TSANG Ka-shing
and
CHOY Hong-kiu
Joint-owners understating rental income by making false statements in the Property Tax returns, contrary to Section 82(1)(b) and (g) of the Inland Revenue Ordinance. Defendants were convicted before District Court on 27 May 2003. Sentencing passed on 9 June 2003. Imprisonment and fine terms imposed. Please click here for the press release of the case.

CHENG Kwok-hing Wilful omission from a return a sum which should be included, contrary to Section 82(1)(a) of the Inland Revenue Ordinance. Defendant was convicted on 19 May 2003. District Court judgment delivered on 28 May 2003. Imprisonment and fine terms imposed. Please click here for the press release of the case.

TSANG Yau-chee
and
TSANG Kit-ching
Joint-owners understating rental incomes by making false statements in the Property tax returns, contrary to Section 82(1)(b) and (g) of the Inland Revenue Ordinance. District Court judgment delivered on 4 October 2002. Both defendants were convicted. Sentencing passed on 18 October 2002. Imprisonment and fine terms imposed. Please click here for the press release of the case.

CHOW Ying-ki and
LAI Shu-lam Partners signing fraudulent tax returns understating the business profits by scaling down its income and expenses, contrary to Section 82(1)(d) of the Inland Revenue Ordinance. District Court judgment delivered on 25 September 2002. Both defendants were convicted. Sentencing passed on 9 October 2002. Imprisonment and fine terms imposed. Please click here for the press release of the case.

PAK Wan-kam, Pamela
Signing fraudulent tax returns overstating expenses and omitting income, contrary to Section 82(1)(d) of Inland Revenue Ordinance.

Magistracy judgment delivered on 19 April 2001. Defendant was convicted, fined and sentenced to imprisonment. Defendant's appeal against sentence was dismissed by Court of First Instance on 23 August 2001.

Please click here for the press release of the case (19/4/2001).
Please click here for the press release of the case (23/8/2001).

CHANG Kin-man, Ivan
Understatement of sales proceeds, contrary to Section 82(1)(a) and 82(1)(g) of Inland Revenue Ordinance.

District Court judgment delivered on 26 February 2001. Defendant was convicted, fined and sentenced to imprisonment.
Defendant's appeal against conviction was dismissed by Court of Appeal on 29 January 2002.

Please click here for the press release of the case (26/2/2001).

Please click here for the press release of the case (29/1/2002).

LAM Kwong-wai, Anigo
Signing untrue Employer's Returns deliberately omitting own remuneration details, contrary to Section 82(1)(d) of Inland Revenue Ordinance.

District Court judgment delivered on 7 February 2001. Defendant was convicted, fined and sentenced to community service.

Please click here for the press release of the case.

Prosecution under laws other than Inland Revenue Ordinance :

Defendant's Name Nature of Offence Judgment Remarks

YU Hin-man
Businessman was prosecuted under Common Law and Section 101E of the Criminal Procedure Ordinance for cheating the public revenue. Defendant was convicted on 21 November 2007. District Court judgment delivered on 11 December 2007. Imprisonment and fine terms imposed. Please click here for the press release of the case.

LEE Kwok-keung
Businessman was prosecuted under Common Law for tax evasion and was punished by Criminal Procedure Ordinance. District Court judgment delivered on 16 May 2003. Defendant was convicted, fined and sentenced to imprisonment. Please click here for the press release of the case.


2003 \| Important notices	Last revision date: 3 June 2008