image_pdfimage_print

Author Archives: hksar gov

Community service order for taxpayer convicted of false claims for additional dependent parent allowance

     A taxpayer was convicted on May 14 at West Kowloon Magistrates’ Courts on four charges of evading salaries tax. He was sentenced today (June 4) to 180 hours’ community service.

     The defendant, aged 42, pleaded guilty to three counts of wilfully, with intent, evading tax by making false statements in connection with claims for additional dependent parent allowance for the years of assessment 2011-12, 2012-13 and 2014-15, contrary to section 82(1)(c) of the Inland Revenue Ordinance (Cap. 112) (IRO). He also pleaded guilty to one count of wilfully, with intent, evading tax by giving a false answer in writing to a request for information in respect of the residence of his mother made in accordance with the provisions of the IRO, contrary to section 82(1)(e) of the IRO.

    The court heard that the defendant made false statements in his tax returns for the years of assessment 2011-12, 2012-13 and 2014-15. He falsely declared that during each of the three years, his mother resided with him continuously for each full year. In addition, the defendant submitted a false answer in writing to the Inland Revenue Department (IRD), stating that his mother had resided with him at the same property from January 2012 onwards.

     An investigation by the IRD revealed that the defendant had not resided with his mother continuously for any of the years of assessment 2011-12, 2012-13 and 2014-15. The total of the defendant’s false claims of additional dependent parent allowance for the three years was $114,000 and the total tax involved was $13,607.

     A spokesman for the IRD reminded taxpayers that tax evasion is a criminal offence under the IRO. Upon conviction, the maximum penalty for each charge is three years’ imprisonment and a fine of $50,000 plus a further fine of three times the amount of tax evaded. read more

Five immigration offenders arrested (with photo)

     The Immigration Department (ImmD) mounted a territory-wide anti-illegal worker operation codenamed “Breakthrough” yesterday (June 3). A total of four illegal workers and one suspected employer were arrested.
 
     During the operation, ImmD Investigation sub-division officers raided 19 premises under renovation. Four illegal workers and one employer were arrested. The illegal workers comprised four men, aged 28 to 46. Meanwhile, one man, aged 50, was suspected of employing the illegal workers.
 
     “Any person who contravenes a condition of stay in force in respect of him shall be guilty of an offence. Also, visitors are not allowed to take employment in Hong Kong, whether paid or unpaid, without the permission of the Director of Immigration. Offenders are liable to prosecution and upon conviction face a maximum fine of $50,000 and up to two years’ imprisonment. Aiders and abettors are also liable to prosecution and penalties,” an ImmD spokesman said.
 
     The spokesman reiterated that it is a serious offence to employ people who are not lawfully employable. The maximum penalty is imprisonment for three years and a fine of $350,000. The High Court has laid down sentencing guidelines that the employer of an illegal worker should be given an immediate custodial sentence. According to the court sentencing, employers must take all practicable steps to determine whether a person is lawfully employable prior to employment. Apart from inspecting a prospective employee’s identity card, the employer has the explicit duty to make enquiries regarding the person and ensure that the answers would not cast any reasonable doubt concerning the lawful employability of the person. The court will not accept failure to do so as a defence in proceedings. It is also an offence if an employer fails to inspect the job seeker’s valid travel document if the job seeker does not have a Hong Kong permanent identity card. The maximum penalty for failing to inspect such a document is imprisonment for one year and a fine of $150,000.
 
     Under the existing mechanism, the ImmD will, as a standard procedure, conduct initial screening of vulnerable persons, including illegal workers, illegal immigrants, sex workers and foreign domestic helpers, who are arrested during any operation with a view to ascertaining whether they are trafficking in persons (TIP) victims. When any TIP indicator is revealed in the initial screening, the officers will conduct a full debriefing and identification by using a standardised checklist to ascertain the presence of TIP elements, such as threat and coercion in the recruitment phase and the nature of exploitation. Identified TIP victims will be provided with various forms of support and assistance, including urgent interference, medical services, counselling, shelter, temporary accommodation and other supporting services. The ImmD calls on TIP victims to report crimes to the relevant departments.

Photo  
read more