XN000022-1996-05-27 — Page 8

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CBF visits future SAR Garrison in Shenzhen

The Commander British Forces Hong Kong, Major General Bryan Dutton, visited Shenzhen today (Monday) to pay a call on Major General Liu Zhenwu, Commander of the future PLA Garrison for Hong Kong.

General Dutton had accepted an invitation from General Liu to visit the PLA Hong Kong Garrison in Shenzhen. The visit is intended to increase familiarisation of the two Garrisons with each other, and to establish a professional relationship which will be beneficial as defence issues are discussed during the transitional process.

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Insurance agent convicted of tax evasion

An insurance agent was today (Monday) convicted in the District Court of evading tax. His personal assistant, who was charged with assisting other persons to evade tax, was acquitted.

The first defendant, Paul Ng Wing-keung, 39, is a Senior Agency Manager of National Mutual Company Limited and the proprietor of Paul Ng & Co. He was charged with making fraudulent claims for tax deductible expenses for four consecutive years from 1988-89 to 1991-92.

The second defendant, Bill Choi Sin-biu, 39, is the personal assistant of Ng and was charged with wilfully assisting the first defendant in making the fraudulent claims. Both defendants pleaded not guilty to all charges.

The Court heard that the first defendant filed profits tax returns in respect of Paul Ng & Co for the years of assessment 1988-89 to 1991-92 and claimed that each year he had paid certain sums as commission to purported sub-agents.

The Inland Revenue Department made an investigation into the tax returns and discovered that the sub-agents named by first defendant had not received any such commissions or payments, and neither had they carried out any work for the defendants.

There were also evidences which revealed that the second defendant had assisted the first defendant in preparing the bogus sub-agents claims. The false deduction claims amounted to $1,887,840 and the profits tax evaded was $284,391.