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Hong Kong Tax Controversy Insight 2020 Issue No. 3 - Inland Revenue Department (IRD)’s penalty policy involving Field Audit and Tax Investigation – Penalty consideration
When a taxpayer (including corporation or individual) is selected for tax audit or investigation, one of the most concerning questions is whether there is penalty in addition to tax payable in case there is any tax undercharged.
In this insight, we will look at the penalty consideration for cases involving Field Audit and Investigation.
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