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  Home > Publications and Press Releases > Prosecution Cases

Prosecution Cases

(Cases with judgments delivered since 1 April 2000)


Prosecution under Section 80 of Inland Revenue Ordinance :

Defendant's occupation / businessNature of OffenceJudgmentRemarks
Property Investment Company
 
Failure to notify the Commissioner of the chargeability to profits tax within the stipulated time for the years of assessment 2006/07, 2007/08, 2008/09 and 2010/11 as required under Section 51(2) of the Inland Revenue Ordinance, contrary to Section 80(2)(e) of the Ordinance. Magistracy judgment delivered on 19 March 2014.  Defendant was convicted and fined. Press Content
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. Press Content
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. Press Content
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. Press Content
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. 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 6 March 2006. Defendant was convicted and fined. Press Content
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. 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
26 January 2005. Defendant was convicted and fined.
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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. Defendants were convicted and fined. Press Content
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.
 
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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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 18 December 2001. Defendant was convicted and fined.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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Prosecution under Section 82 of Inland Revenue Ordinance :

Defendant's occupation / businessNature of OffenceJudgmentRemarks
 

Employee

Making false statements in connection with claims for deduction of expenses of self-education and approved charitable donations, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. Defendant was convicted on 30 November 2016 at the Magistrates' Courts.  Defendant was sentenced to 8 weeks’ imprisonment on 19 December 2016.

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Employees

(A couple)

Making false statements in connection with claims for deductions of home loan interest and expenses of self-education, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. Both defendants were convicted on 14 September 2016 at the Magistrates' Courts.  They were sentenced to 10 weeks’ and 3 weeks’ imprisonment respectively on 26 September 2016.

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Employee

Making false statements in connection with claims for deductions of approved charitable donations, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. Defendant was convicted on 13 July 2016 at the Magistrates' Courts. After been remanded in custody for 14 days, Defendant was sentenced to 6 weeks’ imprisonment and was fined on 27 July 2016.

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Employee

Making false statements in connection with claims for deductions of expenses of self-education and approved charitable donations, contrary to Section 82(1)(c) of the Inland Revenue Ordinance.

Defendant was convicted on 27 April 2016 at the Magistrates' Courts.  After been remanded in custody for 21 days, Defendant was sentenced to 6 months’ imprisonment, suspended for 2 years, and was fined on 18 May 2016.

Upon an application for review of sentence by the Secretary for Justice, the Magistrate on 26 July 2016 ordered that the defendant be sentenced to 21 days’ imprisonment and fined.

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Employee

Making false statements in connection with claims for deductions of expenses of self-education and approved charitable donations, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. Defendant was convicted on 22 January 2016 at the Magistrates' Courts.  After been remanded in custody for 14 days, he was sentenced to 200 hours’ community service and fined on 5 February 2016.

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Employees
(A couple)
Making false statements in connection with claims for deductions of expenses of self-education, contrary to Section 82(1)(c) of the Inland Revenue Ordinance.

Both defendants were convicted on 7 July 2015 at the Magistrates' Courts.  They were sentenced to 2 months' imprisonment, suspended for 3 years, and were fined.
 

Upon an application for review of sentences by the Secretary for Justice, the Magistrate on 4 December 2015 ordered that the first defendant be sentenced to 2 months’ immediate imprisonment and fined, and the second defendant to 4 months’ imprisonment, suspended for 3 years and fined.
 

The first defendant lodged an appeal against the sentence and the appeal was dismissed by the High Court on 21 April 2016.  Jail sentence was upheld. 

 
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Employee

Making false statements in connection with claims for Additional Dependent Grandparent Allowance and Additional Dependent Parent Allowance, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. Defendant was convicted on 26 November 2014 at the Magistrates' Courts.  She was sentenced to two months' imprisonment, suspended for two years.  Press Content

Employee

Making false statements in connection with claims for deduction of expenses of self-education and approved charitable donations, contrary to Section 82(1)(c) of the Inland Revenue Ordinance.

Defendant was convicted on 19 November 2014 at the Magistrates' Courts.  He was sentenced to 2 months' imprisonment, suspended for 3 years.  Press Content
Employee Making false statements in connection with claims for deduction of expenses of self-education and approved charitable donations, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. Defendant was convicted on 25 June 2014 at the Magistrates' Courts.  He was fined and sentenced to 240 hours’ community service on 17 July 2014.

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Former 
senior manager

 

Making false statements in tax returns that she had rented a property and made rental payments to the landlord, contrary to Section 82(1)(b) of the Inland Revenue Ordinance.

Defendant was convicted on 18 June 2014 at the Magistrates' Courts.  She was fined and sentenced to 160 hours’ community service on 14 July 2014.

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Employee

Making false statements in connection with claims for Dependent Parent Allowance and Additional Dependent Parent Allowance, contrary to Section 82(1)(c) of the IRO.

Defendant was convicted on 28 May 2014 at the Magistrates' Courts. She was sentenced to four weeks' immediate imprisonment.

Appeal against the sentence was heard in the High Court on 26 August 2014. Suspended sentence was ordered and the Defendant was fined.

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Property Owners / Employees (a couple)

Two sole owners omitting rental income from their respective tax returns, contrary to section 82(1)(a) of the Inland Revenue Ordinance.

One making false statements in connection with claims for deduction of home loan interest, contrary to section 82(1)(c) of the Inland Revenue Ordinance.

Defendants were convicted on 12 May 2014 at the Magistrates' Courts.

Both defendants were sentenced to 160 hours’ community service on 23 May 2014.

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Employee

Making false statements in connection with claims for deduction of expenses of self-education, contrary to Section 82(1)(c) of the Inland Revenue Ordinance

Defendant was convicted on 16 April 2014 at the Magistrates' Courts.  She was fined and sentenced to 2 months' imprisonment suspended for 2 years on 17 April 2014.

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Property Owner/
Employee

 

Omitting rental income from the tax return, contrary to Section 82(1)(a) of the Inland Revenue Ordinance.

Making false statement in connection with claim for deduction of home loan interest, contrary to Section 82(1)(c) of the Inland Revenue Ordinance. 

Defendant was convicted on 4 September 2013 at the Magistrates' Courts.

He was fined and sentenced to 160 hours’ community service on 2 October 2013.

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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/
Property Owner

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.

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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 7 months’ imprisonment on 13 January 2011.

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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.

After been remanded in custody for 14 days, Defendant was sentenced to 240 hours’ community service on 21 December 2010.
 

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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 6 months’ imprisonment on 8 November 2010.
 

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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. Both were sentenced to 2 months' imprisonment.

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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 6 weeks' imprisonment.
 

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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. Defendant was sentenced to 2 months’ imprisonment.

The Appellant was jailed on 29 August 2008 after abandoning appeal against sentence.

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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 2 months’ imprisonment.

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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. Defendant was fined and sentenced to 15 months’ imprisonment.

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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 4 months’ imprisonment, suspended for 2 years.

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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. Defendant was fined and sentenced to 6 months’ imprisonment, suspended for 2 years.

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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. Defendant was fined and sentenced to 7 months’ imprisonment, suspended for 3 years.

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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 2 years’ imprisonment.

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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 12 months’ imprisonment.

 

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

 

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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 4 months’ imprisonment, suspended for 24 months.

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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 3 months’ imprisonment, suspended for 2 years.

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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 4 months’ imprisonment, suspended for 12 months.

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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.

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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 fine remained unchanged.

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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.  Each was fined and sentenced to 2 months’ imprisonment, suspended for 2 years.

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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 were imposed.

Appeal against the sentence was heard before the High Court on 1 April 2004.  Imprisonment was suspended for 12 months. Total fine remained unchanged.

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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. Each was fined and sentenced to 2 months’ imprisonment. Press Content
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. Each was fined and sentenced to 6 months' imprisonment, suspended for 2 years. Press Content
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.  Defendant was fined and sentenced to 5 months' imprisonment. Press Content
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.  Each was fined and sentenced to 6 months' imprisonment, suspended for 2 years. Press Content
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.  Both were fined and sentenced to imprisonment (4 months and 3 months).
 
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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 3 months' imprisonment.

Defendant's appeal against sentence was dismissed by Court of First Instance on 23 August 2001.
 

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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 9 months' imprisonment.

Defendant's appeal against conviction was dismissed by Court of Appeal on 29 January 2002.

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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 240 hours' community service.

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Prosecution under laws other than Inland Revenue Ordinance :

Defendant's occupation / businessNature of OffenceJudgmentRemarks

Businessman

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.  Defendant was fined and sentenced to 15 months’ imprisonment. Press Content

Businessman

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 18 months’ imprisonment. Press Content

 

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