Cap 112 s 82A Additional tax in certain cases (Inland Revenue Ordinance)

Contents of Section

Chapter:	112	Title:	Inland Revenue Ordinance	Gazette Number:	E.R. 1 of 2012
Section:	82A	Heading:	Additional tax in certain cases	Version Date:	09/02/2012

(1) Any person who without reasonable excuse-

(a) makes an incorrect return by omitting or understating anything in respect of which he is required by this Ordinance to make a return, either on his behalf or on behalf of another person; or (Amended 1 of 2010 s. 8)

(b) makes an incorrect statement in connection with a claim for any deduction or allowance under this Ordinance; or

(c) gives any incorrect information in relation to any matter or thing affecting his own liability (or the liability of any other person) to tax; or (Amended 1 of 2010 s. 8)

(d) fails to comply with the requirements of a notice given to him under section 51(1) or (2A); or

(e) fails to comply with section 51(2),

shall, if no prosecution under section 80(2) or 82(1) has been instituted in respect of the same facts, be liable to be assessed under this section to additional tax of an amount not exceeding treble the amount of tax which-

(i) has been undercharged in consequence of such incorrect return, statement or information, or would have been so undercharged if the return, statement or information had been accepted as correct; or

(ii) has been undercharged in consequence of the failure to comply with a notice under section 51(1) or (2A) or a failure to comply with section 51(2), or which would have been undercharged if such failure had not been detected. (Amended 43 of 1975 s. 8; 43 of 1989 s. 28)

(2) Additional tax shall be payable in addition to any amount of tax payable under an assessment, or an additional assessment under section 60.
(3) An assessment of additional tax may be made only by the Commissioner personally or a deputy commissioner personally. (Amended 48 of 1995 s. 12)
(4) Before making an assessment of additional tax the Commissioner or a deputy commissioner, as the case may be, shall- (Amended 48 of 1995 s. 12)

(a) cause notice to be given to the person he proposes so to assess which shall-

(i) inform such person of the alleged incorrect return, incorrect statement or incorrect information or alleged failure to comply with the requirements of the notice given to him under section 51(1) or (2A) or the alleged failure to comply with section 51(2) in respect of which the Commissioner or a deputy commissioner intends to assess additional tax under subsection (1); (Replaced 43 of 1975 s. 8. Amended 43 of 1989 s. 28; 48 of 1995 s. 12)

(ii) include a statement that such person has the right to submit written representations to him with regard to the proposed assessment on him of additional tax;

(iii) specify the date, which shall not be earlier than 21 days from the date of service of the notice, by which representations which such person may wish to make under subparagraph (ii) must be received;

(b) consider and take into account any representations which he may receive under paragraph (a) from or on behalf of a person proposed to be assessed for additional tax.

(4A) Notwithstanding subsection (4), if the Commissioner or a deputy commissioner is of the opinion that the person he proposes to assess to additional tax under subsection (1) is about to leave Hong Kong, he need not serve a notice under subsection (4)(a), but may assess that person to additional tax under subsection (1). (Added 43 of 1975 s. 8. Amended 7 of 1986 s. 12; 48 of 1995 s. 12)
(5) Notice of intention to assess additional tax and notice of an assessment to additional tax shall be given in the same manner as is provided in section 58(2) in respect of a notice of assessment under section 62.
(6) Where a person who is liable to be assessed to additional tax has died, an assessment to additional tax may be made on his executor, and the additional tax shall be recovered as a debt due from and payable out of the deceased person's estate.
(7) A person who has been assessed to additional tax under subsection (1) shall not be liable to be charged on the same facts with an offence under section 80(2) or 82(1).

(Added 26 of 1969 s. 38)