EARNINGS & PROFITS TAX - OFFENCES COMMITTED AND COURT FINES IMPOSED 2000-01

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	4,192	10,913,300
Profits Tax - Unincorporated Businesses	540	1,088,100
Salaries Tax - Employees	757	1,462,350
Salaries Tax - Employers	394	1,156,800
Property Tax - Individuals	12	24,700
Total	5,895	14,645,250

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	379	1,836,850
Profits Tax - Unincorporated Businesses	62	265,700
Salaries Tax - Employees	113	400,200
Salaries Tax - Employers	82	436,500
Property Tax - Individuals	0	0
Total	636	2,939,250

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	4	130,000
Profits Tax - Unincorporated Businesses	0	0
Salaries Tax - Employees	5	34,000
Salaries Tax - Employers	0	0
Property Tax - Individuals	1	19,200
Total	10	183,200

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	5	2,152,048
Profits Tax - Unincorporated Businesses	0	0
Salaries Tax - Employees	2	500,000
Salaries Tax - Employers	0	0
Property Tax - Individuals	0	0
Total	7	2,652,048

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	0	0
Profits Tax - Unincorporated Businesses	1	20,000
Salaries Tax - Employees	-	-
Salaries Tax - Employers	-	-
Property Tax - Individuals	-	-
Total	1	20,000

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	0	0
Salaries Tax - Employers	-	-
Property Tax - Individuals	5	374,684
Total	5	374,684

Total

Type of Tax	Number of Convictions	Amount of Fines (Dollars)
Profits Tax - Corporations	4,580	15,032,198
Profits Tax - Unincorporated Businesses	603	1,373,800
Salaries Tax - Employees	877	2,396,550
Salaries Tax - Employers	476	1,593,300
Property Tax - Individuals	18	418,584
Total	6,554	20,814,432

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 2001 is 4,347.