Case Study 2: Undercharged Tax Resolution

案例研究 2：稅務不足徵收解決方案

Background

Issue Identified by the IRD:

• The client, including all family members and their property leasing business, faced significant undercharged tax for previous assessment years

稅務局識別的問題：

• 客戶及其所有家庭成員和物業租賃業務在之前的評估年度中面臨重大稅務不足徵收。

Estimated Tax Undercharged:

• ~HKD6 million

Proposed Compound Penalties by the IRD:

• ~HKD6 million

估計的稅務不足徵收：

• 約600萬港元

稅務局提議的復合罰款：

• 約600萬港元

Resolution:

• Upon our appointment as the tax representative, our team negotiated the total tax and penalties down to HKD9.5 million

• Overall saving of ~HKD1.5 million

解決方案：

• 在我們被任命為稅務代表後，我們的團隊成功將總稅款和罰款談判至950萬港元

• 整體節省約150萬港元

Methodologies Adopted:

1. Identification of Issues: Comprehensive review and calculation of chargeable income to accurately pinpoint the understatement of income

2. Technical Arguments: Developed strong technical arguments to effectively address the IRD's claims and the rationale behind their proposed penalties

3. Application of Expertise: Extensive knowledge of tax law, commercial environments, and business regulations to counter the IRD’s calculations of the undercharged tax liabilities

4. Mitigating Factors: Presented mitigating factors that played a crucial role in reducing penalties

採用的方法：

1. 問題識別：全面審查和計算應稅收入，以準確找出收入的低報

2. 技術論據：制定強有力的技術論據，有效應對稅務局的索賠及其提議罰款的理由

3. 專業知識的應用：運用廣泛的稅法、商業環境和商業法規知識，以反駁稅務局對不足徵收稅款的計算

4. 減輕因素：提出減輕因素，這在減少罰款中發揮了關鍵作用

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This case demonstrates our dedication to delivering practical solutions and achieving substantial savings for our clients.

此案例展示了我們致力於提供實用解決方案並為客戶實現可觀節省的決心