XN000022-1994-11-01 — Page 8

TUESDAY, NOVEMBER 1, 1994

HE HAS SERVED ON A NUMBER OF PUBLIC BODIES INCLUDING SECURITIES UNIVERSITY OF HONG AND FUTURES COMMISSION, COUNCIL OF THE CHINESE KONG, COUNCIL OF HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY, COURT OF THE UNIVERSITY OF HONG KONG.

AND

OF

THE

THE STANDING COMMITTEE ON DIRECTORATE SALARIES AND CONDITIONS

STRUCTURE SERVICE WAS ESTABLISHED IN 1963, AND ADVISES ON THE

DIRECTORATE CIVIL SERVICE (EXCEPT THE DISCIPLINED SERVICES), WELL AS SALARIES AND CONDITIONS OF SERVICE FOR DIRECTORATE OFFICERS.

OF

AS.

THE STANDING COMMITTEE ON JUDICIAL SALARIES AND CONDITIONS

THE SERVICE WAS ESTABLISHED IN 1987, AND ADVISES ON THE STRUCTURE OF

AND THE PAY AND CONDITIONS OF SERVICE ON EACH RANK OF JUDICIARY, JUDICIAL OFFICERS.

OF

0

DESIGNER FINED FOR INCORRECT TAX RETURNS

本案

A DESIGNER WAS FINED $18,750 TODAY (TUESDAY) IN THE WESTERN MAGISTRACY FOR MAKING INCORRECT STATEMENTS IN HIS SALARIES TAX RETURNS WITHOUT REASONABLE EXCUSE.

THE DEFENDANT, LAW CHIU-NING, WAS CHARGED WITH MAKING INCORRECT CLAIMS FOR DEPENDENT PARENT ALLOWANCE IN HIS TAX RETURNS FOR THE YEARS OF ASSESSMENT 1991/92 AND 1992/93.

DESPITE THE DEATH OF HIS FATHER ON MAY 27, 1990, THE DEFENDANT STILL PUT DOWN HIS FATHER'S NAME ON HIS TAX RETURNS AND CLAIMED FOR THE DEPENDENT PARENT ALLOWANCE. HE PLEADED GUILTY.

A SPOKESMAN FOR THE INLAND REVENUE DEPARTMENT REMINDED TAXPAYERS THAT THEY MUST FILE CORRECT TAX RETURNS.

TO

UNDER THE INLAND REVENUE ORDINANCE, A TAK EVADER IS LIABLE A MAXIMUM SENTENCE OF THREE YEARS' IMPRISONMENT AND A FINE OF $25,000 ON EACH CHARGE, IN ADDITION TO A FURTHER FINE EQUIVALENT TO THREE TIMES THE AMOUNT OF TAX UNDERCHARGED.

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