|
(a) |
He does not
comply with the Revenue's notice of requirement to file a tax return within the specified time limit.
|
|
(b) |
He fails to inform the
Revenue of his tax liability within 4 months of the end of year of
assessment if he does not receive a tax return.
|
|
(c) |
He makes an incorrect
return or statement or supplies incorrect information to the Revenue.
|
|
(d) |
He makes an incorrect
return deliberately to evade tax.
|
|
(e) |
He deliberately omits
to disclose any particulars in a tax return that are required.
|
|
(f) |
He makes a false
statement or entry in a tax return deliberately.
|
|
(g) |
He makes a false
statement in connection with a claim for any deduction or allowance
deliberately.
|
|
(h) |
He signs an incorrect
tax return or statement or account deliberately.
|
|
(i) |
He gives an incorrect
answer to a question raised by the Revenue.
|
|
(j) |
He prepares or
maintains incorrect books of accounts to evade tax.
|
|
(k) |
He uses a fraudulent
act to evade tax.
|
|
(l) |
He does not keep
sufficient business record of his income and expenditure.
|
|
(m) |
He does not keep
sufficient record of his rental income.
|
|
(n) |
He does not inform the
Revenue of his imminent departure from Hong Kong for more than one month
|
|
(o) |
He does not inform the
Revenue of his cessation of business.
|
|
(p) |
He does not inform the
Revenue of change of correspondence address.
|
