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20210629 What is the consequence if taxpayer fails to comply with the Inland Revenue Ordinance?

Programme Code:
29 June 2021 (Tuesday)
6:30 pm - 8:00 pm

Mr Wilson Cheng, Partner, Greater China Tax Controversy Co-Leader, Hong Kong Tax Controversy Leader, EY

Live webinar
Proficiency Level:
Intermediate Level


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Complying with the Inland Revenue Ordinance (“IRO”) is always the basic responsibility of a taxpayer, what if a taxpayer commits an offence without a reasonable excuse or by willful wrongdoing. What penal actions the Inland Revenue Department (“IRD”) may take? The consequence of offending the IRO can be serious. In this webinar, we will focus on the actions and penalty the IRD may impose under multiples offence circumstances through published cases.

The purpose of this seminar is to provide an insight on the obligation being a taxpayer and the penalty provisions levied in each of these tax cases. We will also highlight the interpretation of the related provision in the IRO and the current trend of penalty related prosecution and board of review (“BOR”) cases.

Content outline

1. A brief introduction of the taxpayer’s obligation under the IRO

2. Introduction of the penalty provisions under the IRO

3. The latest trend of prosecution and board of review cases

4. BOR and prosecution cases sharing

Speaker Profile

Wilson is a Tax Partner and also leads the tax controversy practice of EY in Hong Kong, with more than 20 years of Hong Kong corporate tax and transaction tax experiences. He provides tax advisory and compliance services to conglomerates, listed companies as well as US and European-based multinational corporations.

He has extensive experience in dealing with Hong Kong tax authorities, for example assisting corporations in settling pro-longed tax disputes on contentious tax issues.

Wilson has diverse industry experience, including retail and consumer products, food and beverage, technology, real estate, entertainment, media and telecommunications sectors.

Wilson regularly contributes tax technical articles to newspapers and technical journals and is a frequent speaker at tax seminars organized by various professional bodies in Hong Kong.He also serves as the Committee Member of Association of Chartered Certified Accountants (ACCA) Hong Kong from 2018/19 onwards and is the co-chairman of the taxation sub-committee of ACCA Hong Kong. From 2012/13 to 2015/16, he was the Council Member of the Taxation Institute of Hong Kong.