EARNINGS & PROFITS TAX - OFFENCES COMMITTED AND COURT FINES IMPOSED 1999-2000

Content

Inland Revenue Ordinance
Failure to submit return and other offences
[Section 80 (1) & (2) (d)]

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	5,242	13,435,050
Profits Tax - Unincorporated Businesses	844	1,754,400
Salaries Tax - Employees	900	1,798,100
Salaries Tax - Employers	533	1,544,400
Property Tax - Individuals	1	2,000
Total	7,520	18,533,950

Inland Revenue Ordinance
Failure to comply with Court Order
[Section 80 (2B)]

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	310	1,511,250
Profits Tax - Unincorporated Businesses	89	356,400
Salaries Tax - Employees	135	507,600
Salaries Tax - Employers	113	499,400
Property Tax - Individuals	1	10,000
Total	648	2,884,650

Inland Revenue Ordinance
Furnishing incorrect return, statement or information
[Section 80 (2) (a), (b) & (c)]

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	0	0
Profits Tax - Unincorporated Businesses	0	0
Salaries Tax - Employees	19	134,450
Salaries Tax - Employers	0	0
Property Tax - Individuals	0	0
Total	19	134,450

Inland Revenue Ordinance
Wilfully with intent to evade tax or to assist other persons to evade tax
[Section 82]

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	0	0
Profits Tax - Unincorporated Businesses	1	105,000
Salaries Tax - Employees	5	150,000
Salaries Tax - Employers	0	0
Property Tax - Individuals	0	0
Total	6	255,000

Inland Revenue Ordinance
Failure to comply with the reaquirement of section 51C
[Section 80 (1A)]

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	1	45,000
Profits Tax - Unincorporated Businesses	1	80,000
Salaries Tax - Employees	-	-
Salaries Tax - Employers	-	-
Property Tax - Individuals	-	-
Total	2	125,000

Inland Revenue Ordinance
Failure to comply with the requirement of Section 51(2) to notify the chargeability
[Section 80 (2) (e)]

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	0	0
Profits Tax - Unincorporated Businesses	0	0
Salaries Tax - Employees	2	244,252
Salaries Tax - Employers	-	-
Property Tax - Individuals	0	0
Total	2	244,252

Total

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	5,553	14,991,300
Profits Tax - Unincorporated Businesses	935	2,295,800
Salaries Tax - Employees	1,061	2,834,402
Salaries Tax - Employers	646	2,043,800
Property Tax - Individuals	2	12,000
Total	8,197	22,177,302

Note 1: Fines do not form part of the revenue collected by the Inland Revenue Department. Note 2: The number of summonses pending hearing as at 31 March 2000 is 3,491.