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。
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。
Cheung yuen - hung , madalena making incorrect tax return omitting rental income and failure to inform within prescribed period chargeability to property tax , contrary to section 80 and 80 of inland revenue ordinance 填报不正确报税表，少报租金入息，及未在指定时间内通知须课物业税，触犯税务条例第80 2 a条及第80 2 e条。
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。
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：
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。
The nagoya regional taxation bureau said the undeclared income related to sales of car components to australian and brazilian subsidiaries and advertising expenses over a three - year period ending in march 2004 日本名古屋地方税务局表示，丰田公司以过低的折扣价格向其在澳大利亚和巴西的子公司出售汽车零部件。与此同时，该公司还通过虚报广告开支等方式少报利润。
The defendants had understated the assessable value of the property by $ 5 , 081 , 900 in the property tax return for the five years of assessment . the resultant tax undercharged was $ 358 , 387 in total for the first defendant and $ 309 , 810 in total for the second defendant 首被告及次被告在上述五个课税年度的物业税报税表内少报了该物业的应评税值总数为5 , 081 , 900元。
The defendants had understated the assessable value of the premises by $ 5 , 947 , 663 in the property tax return - individuals for the five years of assessment . the resultant tax undercharged was $ 347 , 949 in total for the first defendant and $ 389 , 727 in total for the second defendant 首被告及次被告在上述五个课税年度的物业税报税表-个别人士内少报了该物业的应评税值总数为5 , 947 , 663元。
A former assistant operations manager of a travel agency was sentenced to 240 hours of community service for deceiving his employer by submitting false understated invoices and quotations from land tour operators . he was also ordered to pay 15 , 000 in court costs 一名旅行社前助理营运经理，利用伪造少报金额的旅游公司发票及报价单，以欺骗其雇主，被判须履行二百四十小时社会服务，另须缴付堂费一万五千元。
