2002-03 Annual Report, Inland Revenue Department
(Text Only)


SCHEDULE 16

EARNINGS & PROFITS TAX -
OFFENCES COMMITTED AND COURT FINES IMPOSED

2002-03
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 5,659 12,437,020
Profits Tax - Unincorporated Businesses 519 880,400
Salaries Tax - Employees 2,172 3,603,700
Salaries Tax - Employers 590 1,372,950
Property Tax - Individuals 13 26,500
Total 8,953 18,320,570


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 466 2,168,700
Profits Tax - Unincorporated Businesses 24 100,500
Salaries Tax - Employees 197 697,700
Salaries Tax - Employers 97 512,600
Property Tax - Individuals 2 14,500
Total 786 3,494,000


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 5 34,000
Profits Tax - Unincorporated Businesses 0 0
Salaries Tax - Employees 2 10,000
Salaries Tax - Employers 5 7,500
Property Tax - Individuals 0 0
Total 12 51,500


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 8 616,000
Salaries Tax - Employees 0 0
Salaries Tax - Employers 0 0
Property Tax - Individuals 10 1,106,514
Total 18 1,722,514


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 21,000
Property Tax - Individuals 0 0
Total 3 21,000



Total
Type of Tax Number of Convictions Amount of Fines (Dollars)
Profits Tax - Corporations 6,130 14,639,720
Profits Tax - Unincorporated Businesses 551 1,596,900
Salaries Tax - Employees 2,371 4,311,400
Salaries Tax - Employers 695 1,914,050
Property Tax - Individuals 25 1,147,514
Total 9,772 23,609,584

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 2003 is 4,575.



Contents | Schedules | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6 | Schedule 7 | Schedule 8 | Schedule 9 | Schedule 10 | Schedule 11 | Schedule 12 | Schedule 13 | Schedule 14 | Schedule 15 | Schedule 16 | Schedule 17|

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(Last updated/reviewed : February 6, 2004)