| 1. | Omission or understatement of income or profits
漏报或少报入息或利润 |
| 2. | Understatement of income
少报入息 |
| 3. | For cases involving late filing of returns with no omission or understatement of income profit detected after field audit or investigation , the penalty policy under parts e to g is to be applied
9 .若实地审核或调查结果发现个案只涉及迟交报税表但不涉及漏报或少报入息利润，税局会采用以下e至g部分的罚款政策。 |
| 4. | As section 82a makes no distinction between , among other things , transgression for understatement of income and late filing of return , the exposure to treble the amount of tax undercharged is applicable to both
由于第82a条没有区分少报入息及迟交报税表等违例事项，因此两者都可被判罚相等于少徵收税款三倍的款额。 |
| 5. | As section 82a makes no distinction between , among other things , transgression for understatement of income and late filing of return , the exposure to treble the amount of tax undercharged is applicable to both
由于第82a条没有区分少报入息及迟交报税表等违例事项，因此两者都可被判罚相等于少徵收税款三倍的款额。 |
| 6. | The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit , the degree of his co - operation or disclosure and the length of the offence period
向纳税人加徵的罚款额，基本上是按他漏报或少报入息或利润的性质其合作或披露事实的程度以及违规行为历时多久等作为计算基础。 |
| 7. | For simple and inadvertent omission or understatement of income or making an incorrect statement in respect of a claim for an allowance or deduction , the department will make reference to the following penalty loading scale
如漏报或少报入息是出于无心之失，又或在申请免税额或扣除项目时作出不确陈述，本局会参照下列加徵罚款比率级别评定罚款额： |
| 8. | The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit , the degree of his co - operation or disclosure and the length of the offence period
向纳税人加徵的罚款额，基本上是按他漏报或少报入息或利润的性质、其合作或披露事实的程度、以及违规行为历时多久等作为计算基础。 |
| 9. | For cases involving late filing of returns with no omission or understatement of incomeprofit detected after field audit or investigation , the penalty policy under parts e to g is to be applied . however , a higher penalty loading will be applied if the taxpayer intentionally delays the submission of the returns pending the result of the field audit or investigation
若实地审核或调查结果发现个案只涉及迟交报税表但不涉及漏报或少报入息利润，税局会采用以下e至g部分的罚款政策。然而，如纳税人故意延迟呈交报税表，以等待实地审核或调查的结果，加徵罚款比率将会较高。 |
