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(Source : Information Services Department)

Taxpayer jailed for false claims for dependent parent allowances


     A taxpayer was convicted today (May 28) at the Tsuen Wan Magistrates' Courts on two charges of evading salaries tax. She was sentenced to four weeks' immediate imprisonment. The defendant indicated that she would lodge an appeal against the sentence and was granted bail.

    The defendant, aged 37, pleaded guilty to two counts of wilfully and intentionally evading tax by making false statements in connection with claims for Dependent Parent Allowance (DPA) and Additional Dependent Parent Allowance (ADPA) in her tax returns for the years of assessment 2010-11 and 2011-12, contrary to section 82(1)(c) of the Inland Revenue Ordinance (Cap. 112) (IRO).

    The court heard that the defendant made false statements in her tax returns for the years of assessment 2010-11 and 2011-12. She falsely declared that during each of the two years (1) her father was ordinarily resident in Hong Kong; (2) her father resided with her continuously for the full year without paying full cost; and (3) she had contributed not less than $12,000 in money towards the maintenance of her father.

    An investigation by the Inland Revenue Department (IRD) revealed that the defendant's father passed away in February 2010. The total of the defendant's false claims of DPA and ADPA for the two years was $132,000 and the total tax involved was $22,440.

    A spokesman for the IRD reminded taxpayers that tax evasion is a criminal offence under the IRO. Upon conviction, the maximum penalty for each charge is three years' imprisonment and a fine of $50,000 plus a further fine of three times the amount of tax evaded.

Ends/Wednesday, May 28, 2014
Issued at HKT 14:58