香港税务条例有关违法行为及相应罚则的条款详列于税务条例第十四部内第八十条至第八十四号。违法行为以违法行为的类别采区分，违反税务系例的行为可分为以下各类：（一）纳税人本身的违法行为：（甲）不填写报税表；（乙）填报不正确或虚假的报税表；（丙）往由调扣除费用或 The provisions of the Hong Kong Inland Revenue Ordinance relating to offenses and corresponding penalties are set out in Parts XIV to 80 of the Inland Revenue Ordinance. The illegal acts are classified according to the types of illegal acts. Violations of the tax department can be classified into the following categories: (1) The taxpayer’s own illegal activities: (A) Failure to fill in the tax returns; (B) Filing an incorrect or false Tax return; (C) To deduct fees or transfers