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.