HK Taxation & Exemption

INTERSHORES I No Omission Nor Incorrect Tax Return - Prosecution Cases In Hong Kong

Hong Kong Tax return will be sent out after the first Q 2023.   Be cautious in tax compliance.  Herewith some prosecution cases for reference purpose:



A businessman omitting company turnover and property rental income from the tax returns, contrary to Section 82(1)(a) of the Inland Revenue Ordinance.  After trial, the Defendant was convicted on 7 October 2022 at the District Court.  He was sentenced to 14 months’ imprisonment and was fined on 2 November 2022.



The proprietress of an insurance agency business signed fraudulent tax returns overstating business expenses and making false claims for Additional Dependent Parent Allowances as well as signing fraudulent Employer’s Returns for fictitious employees.   After trial, the Defendant was convicted on 15 July 2022 at the Magistrates’ Courts. Defendant was sentenced to 9 months’ imprisonment on 29 July 2022.  The defendant lodged an appeal against conviction and sentence, and applied for bail pending appeal but the application for bail was rejected by the Magistrate.



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