单词 | Taxation offence |
释义 | 稅務罪行 An offence against a taxation law or an offence relating to an offence against a taxation law. For example, it is an offence to wilfully with intent evade tax or assist any other person to evade tax: Inland Revenue Ordinance (Cap 112) s 82. A person may be guilty of a taxation offence even though he or she is merely an accessory after the fact to a taxation offence: Crimes Ordinance (Cap 200) s 38. See also Offence. 觸犯稅法的罪行或關於觸犯稅法罪行的罪行。例如任何人蓄意意圖逃稅或蓄意意圖協助他人逃稅,即屬犯罪:《稅務條例》(第112章)第82條。即使一人在某稅務罪行僅屬於從犯,他/她可被判犯稅務罪行:《刑事罪行條例》(第200章)第38條。另見 Offence。 |
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