2001-02 Annual Report, Inland Revenue Department
(Text Only)

SCHEDULE 17

EARNING & PROFITS TAX -
SURCHARGES ADDED, OFFENCES COMPOUNDED AND ADDITIONAL TAX IMPOSED

2001-02
Content

Surcharge for late payment of tax
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 12,448 6,818,284
Salaries Tax 138,543 103,864,300
Profits Tax (Corporations) 7,578 65,792,208
Profits Tax (Unincorporated Businesses) 4,795 26,566,507
Personal Assessment 16,086 11,682,356
Total 179,450 214,723,655

Compound Penalties for offences under the Inland Revenue Ordinance:-
Section 51(4B)
(Including penalties imposed by the Court)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax - -
Salaries Tax 20 93,600
Profits Tax (Corporations) 13 49,200
Profits Tax (Unincorporated Businesses) 13 92,800
Personal Assessment - -
Total 46 235,600

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 80(1)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax - -
Salaries Tax 854 2,464,800
Profits Tax (Corporations) 17 815,950
Profits Tax (Unincorporated Businesses) 76 5,396,450
Personal Assessment - -
Total 947 8,677,200

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 80(2)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 624 7,098,846
Salaries Tax 4,406 88,048,928
Profits Tax (Corporations) 4,937 263,242,448
Profits Tax (Unincorporated Businesses) 2,214 243,858,487
Personal Assessment 101 348,700
Total 12,282 602,597,409

Compound Penalties for offences under the Inland Revenue Ordinance:- Section 82(1)
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 1 820000
Salaries Tax 34 6,753,686
Profits Tax (Corporations) 18 44,621,843
Profits Tax (Unincorporated Businesses) 44 24,318,853
Personal Assessment - -
Total 97 76,514,382

Additional Tax imposed under section 82A of the Inland Revenue Ordinance
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 86 346,600
Salaries Tax 2,113 51,340,611
Profits Tax (Corporations) 537 41,606,382
Profits Tax (Unincorporated Businesses) 472 45,588,540
Personal Assessment 33 1,032,850
Total 3,241 139,914,983

Total
Type of Tax Number of Impositions Amount (Dollars)
Property Tax 13,159 15,083,730
Salaries Tax 145,970 252,565,925
Profits Tax (Corporations) 13,100 416,128,031
Profits Tax (Unincorporated Businesses) 7,614 345,821,637
Personal Assessment 16,220 13,063,906
Total 196,063 1,042,663,229


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|

Homepage | Publications and Forms | Annual Report | 中文版年報 (Chinese Version)


(Last updated/reviewed : January 16, 2003)