XN000022-1989-02-23 — Page 6

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THURSDAY, FEBRUARY 23, 1989

THE COURT WAS TOLD THE DR WONG HAD PRACTISED SINCE MAY 1982 OI YUNG HOUSE, YAU OI ESTATE, TUEN MUN.

AT

THE NUMBER OF FIRM PREPARED UNDER THE INLAND

IN 1984 1985, THE DEFENDANT KEPT A RECORD OF PATIENTS SEEN EACH DAY AND DAILY INCOME. AN ACCOUNTING THE DEFENDANT'S ANNUAL PROFITS TAX RETURN REQUIRED REVENUE ORDINANCE.

FOR ACCOUNTANT

HE GAVE HIS AND BUSINESS

HIS THE DEFENDANT DID NOT GIVE HIS RECORDS TO

TAX PROFITS

INSTEAD, RETURN. THE PREPARATION OF HIS ACCOUNTANT A WRITTEN SCHEDULE OF THE NUMBER OF PATIENTS INCOME.

WITH

AND PROFITS THE INLAND

THE ACCOUNTANT PREPARED THE ACCOUNTS REQUIRED TO BE FILED THE PROFITS TAX RETURN, USING THE SCHEDULE. THE ACCOUNTS TAX RETURN WERE SIGNED BY THE DEFENDANT AND SUBMITTED TO REVENUE DEPARTMENT.

TAX RETURN FOR FINAL A TOTAL OF 25,965

PROFITS THE WITH THE ACCOUNTS FILED ASSESSMENT 1984-85 SHOWED THAT THE DEFENDANT HAD PATIENTS AND A TOTAL INCOME OF $936,321.

BY THE DEFENDANT FOR HOWEVER, ACCORDING TO THE RECORDS KEPT

AND THE TOTAL PATIENTS WAS 38.969 THE SAME PERIOD, THE NUMBER OF INCOME WAS $1,417,141.

THE UNDERSTATEMENT OF INCOME WAS $480,820 OR

33.92 PER CENT.

THE TAX UNDERCHARGED WAS $81,739.

MICHAEL

BLANCHFLOWER,

REPRESENTED

A SENIOR CROWN COUNSEL, MR THE CROWN AND MR JOHN SWAINE, QC, APPEARED FOR THE DEFENDANT.

0

ENHANCED TAXI DRIVING LICENCE WRITTEN TEST TO BE INTRODUCED

LICENCE WRITTEN THE NUMBER OF QUESTIONS IN THE TAXI DRIVING TEST WILL BE INCREASED AS A MEASURE TO IMPROVE THE COMPETENCE OF DRIVERS, THE TRANSPORT DEPARTMENT ANNOUNCED TODAY (THURSDAY),

NEW APPLICANTS WHO SUBMIT APPLICATIONS FOR THE WRITTEN TEST OR AFTER MARCH 1 WILL BE REQUIRED TO TAKE THE ENHANCED TEST.

ΤΑΧΙ

ON

WRITTEN TEST THE INTRODUCTION OF MORE QUESTIONS IN THE TAXI FOLLOWS A RECOMMENDATION MADE BY THE TRANSPORT ADVISORY COMMITTEE SUB- ISSUING TAXI COMMITTEE ON TAXI POLICY REVIEW THAT THE CRITERIA FOR

IMPROVING THE DRIVING LICENCES SHOULD BE EXAMINED WITH A VIEW COMPETENCE OF TAXI DRIVERS.

то

/APPLICANTS TAKING .....