EARNINGS & PROFITS TAX - OFFENCES COMMITTED AND COURT FINES IMPOSED 2001-02

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	3,959	9,860,500
Profits Tax - Unincorporated Businesses	487	940,500
Salaries Tax - Employees	1,029	1,967,600
Salaries Tax - Employers	399	1,027,500
Property Tax - Individuals	6	12,000
Total	5,880	13,808,100

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	359	1,951,300
Profits Tax - Unincorporated Businesses	24	94,200
Salaries Tax - Employees	102	368,200
Salaries Tax - Employers	57	305,500
Property Tax - Individuals	2	12,500
Total	544	2,731,700

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	4	812,000
Salaries Tax - Employees	1	53,427
Salaries Tax - Employers	3	113,000
Property Tax - Individuals	2	51,153
Total	10	1,029,580

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	4	200,000
Profits Tax - Unincorporated Businesses	0	0
Salaries Tax - Employees	0	0
Salaries Tax - Employers	0	0
Property Tax - Individuals	0	0
Total	4	200,000

Inland Revenue Ordinance
Failure to comply with the requirements of section 52(4),(5)&(6)
[Section 80 (1)(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	0	0
Salaries Tax - Employers	3	19,500
Property Tax - Individuals	0	0
Total	3	19,500

Total

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	4,322	12,011,800
Profits Tax - Unincorporated Businesses	515	1,846,700
Salaries Tax - Employees	1,132	2,389,227
Salaries Tax - Employers	462	1,465,500
Property Tax - Individuals	10	75,653
Total	6,441	17,788,880

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 2002 is 3,925.