Form of Record – English Language
- Company tax records are kept in Chinese.
- English records were also available.
Questions in cases like this
- What language are your tax records kept in?
- If your tax records are kept in a language other than English, are English copies available?
Maximum penalty and Court that deals with this charge
The maximum penalty for Form of Record – English Language (s54 of the Taxation Administration Act) is a fine of 200 penalty units in the case of a body corporate, or 40 penalty units in any other case.
This charge would generally be heard in the Magistrates’ Court.
What is the legal definition of Form of Record – English Language?The offence is made out if the accused was required to keep tax records and the records were not kept in English or in a form that could be easily translated into English.
“Are your tax records only in a foreign language?”