Omission or understatement of income or profits 漏報(bào)或少報(bào)入息或利潤
Understatement of income 少報(bào)入息
For cases involving late filing of returns with no omission or understatement of income profit detected after field audit or investigation , the penalty policy under parts e to g is to be applied 9 .若實(shí)地審核或調(diào)查結(jié)果發(fā)現(xiàn)個案只涉及遲交報(bào)稅表但不涉及漏報(bào)或少報(bào)入息利潤,稅局會采用以下e至g部分的罰款政策。
As section 82a makes no distinction between , among other things , transgression for understatement of income and late filing of return , the exposure to treble the amount of tax undercharged is applicable to both 由于第82a條沒有區(qū)分少報(bào)入息及遲交報(bào)稅表等違例事項(xiàng),因此兩者都可被判罰相等于少徵收稅款三倍的款額。
As section 82a makes no distinction between , among other things , transgression for understatement of income and late filing of return , the exposure to treble the amount of tax undercharged is applicable to both 由于第82a條沒有區(qū)分少報(bào)入息及遲交報(bào)稅表等違例事項(xiàng),因此兩者都可被判罰相等于少徵收稅款三倍的款額。
The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit , the degree of his co - operation or disclosure and the length of the offence period 向納稅人加徵的罰款額,基本上是按他漏報(bào)或少報(bào)入息或利潤的性質(zhì)其合作或披露事實(shí)的程度以及違規(guī)行為歷時(shí)多久等作為計(jì)算基礎(chǔ)。
For simple and inadvertent omission or understatement of income or making an incorrect statement in respect of a claim for an allowance or deduction , the department will make reference to the following penalty loading scale 如漏報(bào)或少報(bào)入息是出于無心之失,又或在申請免稅額或扣除項(xiàng)目時(shí)作出不確陳述,本局會參照下列加徵罰款比率級別評定罰款額:
The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit , the degree of his co - operation or disclosure and the length of the offence period 向納稅人加徵的罰款額,基本上是按他漏報(bào)或少報(bào)入息或利潤的性質(zhì)、其合作或披露事實(shí)的程度、以及違規(guī)行為歷時(shí)多久等作為計(jì)算基礎(chǔ)。