### Inland Revenue Ordinance 《稅務條例》

80J. Miscellaneous provisions for certain offences relating to country-by-country reporting
(1) Despite section 26 of the Magistrates Ordinance (Cap. 227), proceedings in respect of an offence under section 80G, 80H or 80I, other than an indictable offence, may be brought within 6 years after the date on which the offence was committed.
(2) The Commissioner may compound an offence under section 80G, 80H or 80I, and may, before judgment, stay or compound any proceedings instituted for the offence.
(Added 27 of 2018 s. 21)

### Inland Revenue Ordinance 《稅務條例》

80K. Offences of service provider in relation to furnishing of returns under section 51(1)
(1) This section applies if a service provider is engaged by a taxpayer under section 51AAD(1) to furnish for or on behalf of the taxpayer a return required to be furnished under section 51(1).
(2) The service provider commits an offence if the service provider, without reasonable excuse, fails to furnish the return for or on behalf of the taxpayer.
(3) The service provider commits an offence if the service provider, without reasonable excuse, fails to comply with a requirement under section 51AAD(3) or (4).
(4) The service provider commits an offence if, without reasonable excuse—
(a) the service provider furnishes the return for or on behalf of the taxpayer but not in accordance with the information provided, or instructions given, by the taxpayer to the service provider; and
(b) the return so furnished is incorrect in a material particular (whether or not because any information is omitted from the return).
(5) A service provider who commits an offence under subsection (2), (3) or (4) is liable on conviction to a fine at level 3.
(6) In this section—
service provider (服務提供者) has the meaning given by section 51AAD(8);
taxpayer (納稅人) has the meaning given by section 51AAD(8).
(Added 18 of 2021 s. 12)

80L. Court may order service providers to do certain acts
(1) The court may order a service provider (as defined by section 51AAD(8)) who commits an offence under section 80K(2) or (3) to do, within the time specified in the order, the act that the service provider has failed to do.
(2) A service provider who fails to comply with an order of the court under subsection (1) commits an offence and is liable on conviction to a fine at level 6.
(Added 18 of 2021 s. 12)

80M. Proceedings for offences relating to service providers
Despite section 26 of the Magistrates Ordinance (Cap. 227), proceedings for an offence under section 80K(2), (3) or (4) may be brought within 6 years after the expiry of the year of assessment during which the offence was committed.
(Added 18 of 2021 s. 12)

80N. Commissioner may compound offences
The Commissioner may—
(a) compound an offence under section 80K(2), (3) or (4); and
(b) before judgment, stay or compound any proceedings for the offence.
(Added 18 of 2021 s. 12)

### Inland Revenue Ordinance 《稅務條例》

81. Breach of secrecy and other matters to be offences
(1) Any person who— (Amended 4 of 2010 s. 14)
(a) acts under this Ordinance without taking an oath of secrecy as required by section 4(2); or
(b) acts contrary to the provisions of section 4(1) or to an oath taken under section 4(2); or
(c) aids, abets, or incites any other person to act contrary to the provisions of section 4, (Amended 49 of 1956 s. 62)

commits an offence and is liable on conviction to a fine at level 5. (Amended 43 of 1975 s. 7; L.N. 338 of 1995; 4 of 2010 s. 14)
(2) Proceedings in respect of an offence under this section must not be commenced after 2 years from the commission of the offence. (Added 4 of 2010 s. 14)
(3) Subsection (2) applies only to an offence committed on or after the commencement* of the Inland Revenue (Amendment) (No. 2) Ordinance 2010 (4 of 2010). (Added 4 of 2010 s. 14)

Editorial Note:     * Commencement date: 12 February 2010. 

### Inland Revenue Ordinance 《稅務條例》

84. Prosecutions, sanction of Commissioner
(1) No prosecution in respect of an offence under section 80 or 82 may be commenced except at the instance of or with the sanction of the Commissioner. (Amended 26 of 1969 s. 39)
(2) Nothing in this section shall derogate from the powers of the Secretary for Justice in respect of the prosecution of criminal offences. (Added 26 of 1969 s. 39. Amended L.N. 362 of 1997)

85. Power to make rules
(1) The Board of Inland Revenue may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income or profits. (Amended 30 of 1950 Schedule)
(2) Without prejudice to the generality of the foregoing power such rules may—
(a) prescribe the procedure to be followed on application for refunds and relief;
(b) provide for any matter which by this Ordinance is to be or may be prescribed; (Amended 35 of 1965 s. 41)
(c) for the purpose of any of the provisions of this Ordinance, prescribe what is or is deemed to be included in, or excluded from, the expression machinery or plant (機械或工業裝置) and the expression implement, utensil or article (工具、器具或物品); (Added 35 of 1965 s. 41. Amended 63 of 1997 s. 8)
(d) prescribe any procedure to be followed in relation to an appeal to the Board of Review. (Added 63 of 1997 s. 8)
(3) Such rules may prescribe fines recoverable on summary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a fine at level 1. (Amended L.N. 338 of 1995)

(4) All such rules made by the Board of Inland Revenue shall be submitted to the Chief Executive, and shall be subject to the approval of the Legislative Council. (Amended 12 of 1999 s. 3)