| Part 12 |
Declaration |
| Heavy penalties may be incurred
for making an incorrect return or committing other offences. |
| OFFENCES AND PENALTIES
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The Inland Revenue Ordinance provides heavy
penalties for any person who: |
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fails to comply with the
requirements of a notice to make a return |
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without reasonable excuse;
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makes an incorrect return
without reasonable excuse; |
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makes a false return with
fraudulent intent to evade tax; |
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fails to give notice of
a change or cessation of employment without |
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reasonable excuse;
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fails to notify a change
of address without reasonable excuse; |
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fails to keep sufficient
records of business income and |
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expenditure without reasonable
excuse (maximum fine $100,000); |
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fails to give notice of
the cessation of a trade, profession or business |
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without reasonable excuse;
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fails to give notice of
cessation of ownership of a property without |
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reasonable excuse;
or |
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fails to keep sufficient
records of rental income of property without reasonable |
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excuse. |
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EVASION OF TAX IS A CRIMINAL OFFENCE.
THE MAXIMUM PENALTY |
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is a fine of $50,000 PLUS a further fine
of 3 times the undercharged amount |
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and imprisonment for 3 years. |
For failure to file tax return within the stipulated time or
incorrect return cases,
the |
Commissioner
or a Deputy Commissioner may, instead of prosecuting, make an assessment
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of
additional tax under section 82A of the Inland Revenue Ordinance.
The maximum amount |
of
additional tax provided by law is 3 times the undercharged amount.
You may visit |
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Policy Statement of this Department. |
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| Example
to show how the Part 12 of paper
return - 'Declaration' is to be completed |
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| Please put down the date on |
You must sign here to |
Do not forget to ask your spouse to |
| which you complete the return |
make the declaration. # |
sign here if the conditions stated in the |
| and sign the declaration. |
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green box are applicable to you. # |
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| # |
If you are unable to write, the affixing of a name-chop, thumbprint or mark as your signature will |
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be accepted, provided that it is witnessed by a person who is aged 18 or over. The witness |
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must sign, state his / her name and Identity Card number beside the signature to evidence that |
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the return is signed by you. |
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If you file your return through the Internet, please sign your return with eTAX password, |
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MyGovHK password (only applicable for cases login via MyGovHK Account using |
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MyGovHK Username and Password), digital certificate or “iAM Smart+” account. |
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If you were married for all or part of the year and have elected for Joint Assessment / Personal |
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Assessment jointly with your spouse, or you have been nominated by your spouse to claim |
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Home Loan Interest Deduction, your spouse must sign your return to indicate agreement. If |
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your spouse has not signed your return, the Election and / or Nomination made will not be |
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accepted immediately. If your spouse wishes to apply for his / her eTAX password on-line, you |
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should save your return data and quit the filing service, then your spouse uses the service for |
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application for the eTAX password. Upon application for eTAX password, this Department will |
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send an access code to your spouse within the next 2 working days for registration of his / her |
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own eTAX password. |
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