| Defendant's occupation / business |
Nature of Offence |
Judgment |
Remarks |
Employee
|
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 30 July 2008.
Defendant was convicted and fined. |
|
Employee
|
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. |
|
Business partner
|
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. |
|
| Employee |
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. |
|
| Employer |
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. |
|
| Property owner |
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. |
|
| Employer |
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. |
|
Property owners
(a couple) |
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. |
|
| Employer |
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.
|
|
| Employer |
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. |
Press Content |
| Employer |
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. |
Press Content |
| Employer |
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. |
Press Content |
| Employer |
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. |
Press Content
|
| Employer |
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. |
Press Content
|
| Employee |
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. |
Press Content
|
| Employer |
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. |
Press Content
|
Employer |
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. |
Press Content
|
| Property owner |
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. |
Press Content
|
| Employee |
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. |
Press Content
|
| Employer |
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. |
Press Content
|
| Employer |
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. |
- |
| Employer |
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. |
Press Content
|
| Construction timber businessman |
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. |
Press Content
|
| Employee |
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. |
Press Content
|
| Employer |
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. |
Press Content
|
| Property owner |
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. |
- |
| Employee |
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. |
Press Content
|
| Defendant's occupation
/ business |
Nature of Offence |
Judgment |
Remarks |
| Company Director |
Preparing or maintaining, or authorising the preparation or maintenance of false books of accounts, thereby overstating the company's purchases, contrary to Section 82(1)(f) of the Inland Revenue Ordinance. |
Defendant was convicted on 31 January 2013 at the District Court. Defendant was fined and sentenced to 9 months' imprisonment on 4 February 2013. |
Press Content |
Former Assistant General Manager
of a bank
|
Omitting the income chargeable to Property
Tax from the tax returns, contrary to Section 82(1)(a) of
the IRO.
Making false statements in connection with claims of home
loan interest deduction, contrary to Section 82(1)(c) of the
IRO. |
Defendant was convicted on 16 February 2011
at the Magistrates' Courts.
She was fined and sentenced to 4 months' imprisonment suspended
for 18 months on 17 February 2011.
|
Press Content
Press Content
|
The proprietress of an estate agency
business
|
Making false statements or entries in her tax
returns, contrary to section 82(1)(b) of the Inland Revenue
Ordinance. |
Defendant was convicted on 30 December 2010
at District Court.
She was fined and sentenced to immediate imprisonment on
13 January 2011. |
Press Content
Press Content
|
Manager
|
Making false statements in connection with claims
of approved charitable donations deduction, contrary to Section
82(1)(c) of the IRO. |
Defendant was convicted on 7 December 2010
at the Magistrates' Courts.
He was sentenced to community service order on 21 December
2010. |
Press Content
Press Content |
Former Team Leader of a Finance
Group
|
Omitting the income chargeable to Salaries Tax
from the tax returns, contrary to Section 82(1)(a) of the Inland
Revenue Ordinance. |
Defendant was convicted on 27 October 2010
at District Court.
He was fined and sentenced to immediate imprisonment on 8
November 2010.
|
Press Content
Press Content |
Employee
(two sisters)
|
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. |
Defendants were convicted on 22 May 2009.
Magistracy judgment delivered on 5 June 2009. Defendants were
sentenced to immediate imprisonment. |
Press Content
|
Employee
|
Making false statements in connection with claims
for Dependent Parent Allowances, contrary to Section 82(1)(c)
of the IRO. |
Magistracy judgment delivered on 25 May 2009.
Defendant was convicted and sentenced to immediate imprisonment. |
Press Content
|
Employee
|
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.
The Appellant was jailed on 29 August 2008 after abandoning
appeal against sentence. |
Press Content
Press Content
|
Property owner
|
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. |
Press Content
|
Businessman
|
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. |
Press Content
|
Property owner
|
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. |
Press Content
|
Employee
|
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. |
Press Content
|
Business partner
|
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. |
Press Content
|
| Company director |
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. |
Press Content
|
| Property owner |
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.
|
Press Content
Press Content |
| Property owner |
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. |
Press Content
|
| Employee / Property owner |
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. |
Press Content
|
| Businessman |
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. |
Press Content
|
| Employee |
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. |
Press Content
|
| Property owner |
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. |
Press Content
|
Property owners
(a couple) |
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. |
Press Content
|
| Ex-senior executive |
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. |
Press Content
Press Content
|
Three property owners |
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. |
|
Property owners
(a couple) |
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. |
|
| Company director |
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. |
|
| Property owners
(two sisters) |
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. |
|
| Partners of a printing company |
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. |
|
| Former radio host |
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. |
Press Content
Press Content |
| Company director |
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. |
Press Content
Press Content
|
| Ex-personnel manager |
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. |
Press Content
|
|