| 1. | The discretionary foundation of monetary penalty
罚金刑的裁量依据 |
| 2. | However , the monetary penalty imposed in the said circumstances will only be recovered as a debt due from and payable out of the deceased person s estate
不过，在这个情况下所徵收的罚款，只会以追讨债项形式从已故纳税人的遗产中扣除。 |
| 3. | In an appeal from a decision of the director to reprimand or impose a monetary penalty under section 30 ( 1 ) , do anything that the disciplinary tribunal may do under section 35 ( 2 )
在反署长根据第30 ( 1 )条所处的罚诀款或加以谴责的决定的上诉中，采取纪律审裁小组根据第35 ( 2 )条可采取的行动。 |
| 4. | Offences which do not involve any wilful intent to evade tax are generally dealt with administratively by the imposition of monetary penalties in the form of additional tax under section 82a of the iro
根据《税务条例》第82a条的规定，以补加税方式徵收行政罚款的处理方法，一般适用于不涉及蓄意意图逃税的违例事项。 |
| 5. | 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。 |
