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Taxpayer fined for making incorrect tax return


A taxpayer was prosecuted for tax evasion in the Fanling Magistracy today (September 22).

The defendant was charged with making incorrect claims for Dependent Parent Allowance in his tax returns for the years of assessment 1996/97, 1997/98 and 1998/99 without reasonable excuse, contrary to section 80(2)(b) of the Inland Revenue Ordinance.

The Court heard that the defendant had made false claims for Dependent Parent Allowance in respect of his mother for the aforesaid years of assessment. The defendant falsely declared in his tax returns that he maintained and resided with his mother through the years concerned despite the death of his mother on February 13, 1996.

The defendant pleaded guilty and was fined a total of $15,000.

The Inland Revenue Department reminds that tax evasion is a criminal offence. Upon conviction, the maximum sentence is 3 years' imprisonment and a fine of $50,000 on each charge, plus a further fine equivalent to three times the amount of tax undercharged or would have been undercharged.

End/Friday, September 22, 2000