For omission or understatement of profits , the penalty policy under part d will apply 如涉及漏报或少报利润，则d部分的罚款政策同样适用。
For omission or understatement of profits , the penalty policy under part d will apply 如涉及漏报或少报利润，则d部分的罚款政策同样适用。
Cases with substantial quantum of understatements having regard to the operating scale of the business 漏报额较小的个案以业务的运作规模而言，少报的款额甚大
Investigation by the inland revenue department revealed that the couple had understated , in their tax returns , nearly half of their rental income 税务局经调查发现，两名被告在各自的报税表内少报近一半的租金收入。
As a result , in the four years of assessment , platinum totally understated the profits by 1 , 556 , 886 , involving the tax undercharged of 210 , 122 总的来说，百能在四个课税年度少报利润共1 , 556 , 886元，导致逃缴税款共210 , 122元。
As a result , in the four years of assessment , platinum totally understated the profits by $ 1 , 556 , 886 , involving the tax undercharged of $ 210 , 122 总的来说，百能在四个课税年度少报利润共1 , 556 , 886元，导致逃缴税款共210 , 122元。
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 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。
Although some relevant reports appeared on the media , the situation of no report , lacking of report and late report still exists universally on the whole 尽管媒体上能够见到一些相关报道，从总体上看，不报、少报或晚报的情况依然普遍存在。
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 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。
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。
