ࡱ > R bjbj A v 8 , 5 Z " S S S 'Z )Z )Z )Z )Z )Z )Z $ v^ (a MZ 9 S S S S S MZ H Z S 'Z S 'Z Q W ` $u B S : Z Z 0 Z T a _ . a t W a W ( S S S S S S S MZ MZ S S S Z S S S S a S S S S S S S S S : Case No. D20/15 Penalty tax failure to report the bonus income from the employer in the tax return two previous similar records of provision of incorrect tax returns whether or not carelessness, not having the intention and just making a mistake in filing the tax returns can be reasonable excuse section 82A(1) of the Inland Revenue Ordinance [Decision in Chinese] Panel: Liu Man Kin (chairman), Simon Leung Wing Yin and Wong Pak Yan Annie. Date of hearing: 17 November 2015. Date of decision: 15 December 2015. The Appellant was employed by an engineering company. The Appellant failed to report the bonus income received from the employer in his tax return. The Deputy Commissioner of Inland Revenue issued a penalty tax notice to the Appellant and after considering the written explanation by the Appellant, the Deputy Commissioner assessed that the Appellant should pay a penalty of $5,000 as a fine which was equal to around 11% of the tax undercharged. Before this incident, the Appellant had two previous similar records of incorrect filing of tax returns. The Appellants ground of appeal was that he had no intention to hide the bonus income. He only made mistakes in filing the tax return. It was just carelessness. He wished to be given a chance not to pay the fine. Held: The Appellants tax return was obviously wrong and misleading. Unless the Appellant had reasonable excuse, the Commissioner could issue penalty tax under section 82A(1) of the Inland Revenue Ordinance (D26/08, (2008-09) IRBRD, vol 23, 547). The Board considered that the Appellant did not have any reasonable excuse. The Commissioner could issue penalty tax under section 82A(1) of the Inland Revenue Ordinance. The Board considered that the Appellant was in middle or senior management. He should have the ability to fill in the correct income and should know about the importance of filing accurate tax returns. The Inland Revenue had on two different years by writing warned the Appellant not to commit the same type of mistake. However, despite of the repeated warning, the Appellant did not change and committed the same mistake in filing the present tax return. The Board considered that a $5,000 penalty was not excessive (D26/08, (2008-09) IRBRD, vol 23, 547). Appeal dismissed. Case referred to: D26/08, (2008-09) IRBRD, vol 23, 547 Appellant in person. Chan Chor Ming and Lam Hon Ping for the Commissioner of Inland Revenue. HhN}_ D 2 0 / 1 5 ܈RzUz - 1XzhgQ\1XOP;Nv} - N4Nf g2 !kT^W NckxkX[1Xzhv } - 'Ya&N^ g_wS/fkX[1XzhBf g/f&TTt - 0zRhO0,{8 2 A ( 1 ) h YTg^eeP;N-^ 0h8lSÞ"h#k F eg2 0 1 5 t^1 1 g1 7 e zleg2 0 1 5 t^1 2 g1 5 e N4NNwe N]zlQS0 N4Ne1XzhgQ\1XOP;Nv}0zR@\oR@\w|vQ܈RzwfS(Wna N4Nvfb3u_U[ N4NaN܈Rz5 , 0 0 0 CQ\Opp>kvI{e\_6ez>kv1 1 % 0(W!kNNNMR N4Nf g2 !kT^W NckxkX[1Xzhv }0 N4NcQv N4t1u/fN&N^ g_wS/fkX[1XzhBf g/fl\e'Ya^gSNrs__jg!q s~Np>k0 zl: N4NkX[v1Xzhfo g/&NN/f\v0d^ N4N gTt&TGRzR@\S9hd 0zRhO0,{8 2 A ( 1 ) hT N4N_6e܈Rz0u_'Ya&N^Tt ( S D 2 6 / 0 8 , ( 2 0 0 8 - 0 9 ) I R B R D , v o l 2 3 , 5 4 7 ) 0YTgp N4N[hQl gTtzR@\S9hd 0zRhO0,{8 2 A ( 1 ) hT N4N_6e܈Rz0 YTgnaN N4Nl\e-N/ ؚd\{tNT gRkX1Xckx=~eQo`SwSkX1Xckx1Xzhv͑'`0zR@\KNMRR%R(WiQt^fbc N4N NQrT^Wv/6q N4Nb\R N9e(WkX[ gܕ,gHhv1XzhBfN6qQr0YTgp5 , 0 0 0 CQv܈Rz&N^N͑( S D 2 6 / 0 8 , ( 2 0 0 8 - 0 9 ) I R B R D , v o l 2 3 , 5 4 7 ) 0 N4V0 SHhO D 2 6 / 0 8 , ( 2 0 0 8 - 0 9 ) I R B R D , v o l 2 3 , 5 4 7 N4NQ-^F 0 sZiSg"os^NhzR@\@\wQ-^F 0 zl [ f: _ zR@\oR@\we2 0 1 5 t^5 g2 9 eT N4N|vQU[Ss~ }܈Rzwfw N4N9hd 0zRhO0,{8 2 A hTN_6e2 0 1 3 / 1 4 t^^܈Rz5 , 0 0 0 CQ\Opp>k0 N4N N ge2 0 1 5 t^6 g8 eT,gYTgfNUTegp2 0 1 5 t^6 g1 ev N4wf0 N4wf 0 0,gYTgfNUe2 0 1 5 t^6 g9 efbJTw N4N N4wf&N*gD gR 0zRhO0,{8 2 B ( 1 ) hc[vnje N4NvQ_e2 0 1 5 t^6 g1 3 eT,gYTgfNU܈N gܕnje0 N[̀of ٖe1\,gHhvN[̀ofl g-rp0 N4N(W gܕgNwe N]zlQS0P;N 0 wMOpA wMO0P;Ne2 0 1 4 t^5 g2 7 ecN2 0 1 3 / 1 4 zt^^P;NkX1XvlS Oё1XzhkX1X N4N(W2 0 1 3 t^4 g1 e2 0 1 4 t^3 g3 1 egv6eeQYN >kM ( CQ) ё/ ]nj 6 9 6 , 0 0 0 } 2 6 3 , 1 1 0 =~M 9 5 9 , 1 1 0 zR@\e2 0 1 4 t^5 g2 eT N4N|vQ2 0 1 3 / 1 4 zt^^P%RNX1Xzh1Xzh>YD0P%RNX1XzhcWS 0NfYUOkX[1Xzh0(WrcWSv,{2 S3 ,{4 gYUOe1Xzh,{4 . 1 kX1XaOzeQo`vfSvܕ{O(W,{1 0 ,{9 gkX[ Nx1XzhvpGR0 N4Ne2 0 1 4 t^7 g1 0 ecN}N=|rv2 0 1 3 / 1 4 zt^^P%RNX1XzhkX[(W2 0 1 3 t^4 g1 e2 0 1 4 t^3 g3 1 egv6eeQYN P;N T1z SPwMO g =~eQo`>kM( $ ) P;N A wMO 0 1 - 0 4 - 2 0 1 3 3 1 - 0 3 - 2 0 1 4 6 9 6 , 0 0 0 N4N(W1Xzhe