补加税款 meaning in English
additional provision
Examples
- Notice of assessment and demand for additional tax
评定及缴纳补加税款通知书 - Monetary penalty in the form of additional tax may also be imposed on the executor if the deceased taxpayer has , during his or her lifetime , furnished incorrect tax return or information that results in an undercharge of tax
税人在生前提交不正确的报税表或提供不实的资料，引致税务局少收税款，税务局会向?遗嘱执行人徵收补加税款作为罚款。 - If the requirements under the inland revenue ordinance " iro " are not complied with , the relevant punitive provisions empower the commissioner , depending on the nature and or the degree of culpability of the offence and at her discretion , to institute prosecution , to compound or to assess additional tax which is a form of penalty in respect of the offence
如任何人未有遵守税务条例的规定，有关的罚则赋予局长酌情权按违例行为的性质及或犯错程度，提出检控以罚款代替检控或评定补加税款后者是罚款的一种方式。 - If the requirements under the inland revenue ordinance ( " iro " ) are not complied with , the relevant punitive provisions empower the commissioner , depending on the nature andor the degree of culpability of the offence and at her discretion , to institute prosecution , to compound or to assess additional tax ( which is a form of penalty ) in respect of the offence
如任何人未有遵守《税务条例》的规定，有关的罚则赋予局长酌情权按违例行为的性质及或犯错程度，提出检控、以罚款代替检控或评定补加税款（后者是罚款的一种方式） 。 - That the estate duty collection in 2006 - 07 is more than the original estimate is mainly because of the receipt of several new estate cases during the year involving substantial amounts , the advancement of duty payment by some estate cases , and the additional duties paid by some large estates as a result of under - estimation of assessable value when filing estate duty returns
有关收入比原来预算为多，主要原因是年内有数个大额遗产新个案部分个案缴税时间较预期为早，以及个别大额遗产因申报时低估了其应课税值而须缴交补加税款。