For the six years of assessment 1998 99 to 2003 04 , the defendant had made false claims of 330 , 000 for dpa and 330 , 000 for adpa . the total tax undercharged was 42 , 794 被告在1998 99至2003 04六个课税年度所申索的供养父母免税额及供养父母额外免税额各合共330 , 000元其涉及的少徵收税款总额为42 , 794元。
The above sentence had taken into account the defendants background , probation reports , the guilty plea , the time span of the offences and the tax undercharged that had been duly paid 在决定上述刑罚时，法官已考虑两名被告的个人背景、感化官报告、对控罪的承认、涉案年期及经已交还少徵收的税款。
Upon conviction , the maximum sentence is three years imprisonment and a fine of $ 50 , 000 on each charge , plus a further fine equivalent to three times the amount of tax undercharged . endthursday , april 19 , 2001 一经定罪，每项控罪最高刑罚为入狱三年和罚款五万元，另加一笔相等于少徵收税款款额三倍的罚款。
In computing penalties , where part 5 of b . i . r . 60 is left blank resulting in omissions , the amount of the ultimately assessed profits will be taken to be the amount of profits undercharged 在评定罚款时，如果你没有填写第5部于是可当你漏报资料，本局会将最后评定的应课税利润全数当作漏报的利润来计算你的罚款。
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。
The defendant pleaded guilty to the charge in kwun tong magistracy on december 12 and was fined 3 , 000 plus a further fine of 50 , 472 equivalent to treble the amount of tax undercharged , which totalled 53 , 472 被告在十二月十二日在观塘裁判法院承认有关控罪，被罚款3 , 000元和50 , 472元相等于少徵收税款的3倍，即共53 , 472元。
The defendant pleaded guilty to the charge in kwun tong magistracy on december 12 and was fined $ 3 , 000 plus a further fine of $ 50 , 472 ( equivalent to treble the amount of tax undercharged ) , which totalled $ 53 , 472 被告在十二月十二日在观塘裁判法院承认有关控罪，被罚款3 , 000元和50 , 472元（相等于少徵收税款的3倍） ，即共53 , 472元。
