| 1. | The penalty loading is expressed as a percentage of the tax undercharged
加徵罚款比率是按少徵收税款计算的百分比。 |
| 2. | The offence is subject to a fine of 10 , 000 and treble the amount of the tax undercharged
违犯有关罪行可被罚10 , 000元及少徵收税款三倍的罚款。 |
| 3. | The offence is subject to a fine of $ 10 , 000 and treble the amount of the tax undercharged
违犯有关罪行可被罚10 , 000元及少徵收税款三倍的罚款。 |
| 4. | The maximum amount of penalty provided under section 82a is treble the amount of the tax undercharged
第82a条订明的最高罚款额为少徵收税款的三倍。 |
| 5. | The court was told that the couple s failure to notify chargeability had resulted in tax undercharged of hk 343 , 798
控方指出，被告夫妇因此而被少徵收的税款总额达343 , 798元。 |
| 6. | The court was told that the couple s failure to notify chargeability had resulted in tax undercharged of hk $ 343 , 798
控方指出，被告夫妇因此而被少徵收的税款总额达343 , 798元。 |
| 7. | The court was told that the defendant s failure to notify chargeability had resulted in tax undercharged of hk 401 , 232
控方指出，被告因此而令税务局少徵收的税款总额达401 , 232元。 |
| 8. | However , the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment
但此类个案所涉及的少徵收税款数额将会根据个人入息课税的评税方法计算。 |
| 9. | However , the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment
但此类个案所涉及的少徵收税款数额将会根据个人入息课税的评税方法计算。 |
| 10. | The resultant tax undercharged was 358 , 387 in total for the first defendant and 309 , 810 in total for the second defendant
首被告所涉及少徵收的税款合共358 , 387元，而次被告所涉及少徵收的税款则合共309 , 810元。 |
