be false

References in periodicals archive ?
He admitted one charge of fraudulent evasion of VAT between August 17 and November 21 in 2014 by submitting VAT returns for the clothing wholesaler Brammah Group Ltd, knowing or believing them to be false.
33, 11% of positives will be false and 10% of negatives will be false.
That we have undertaken to prepare these comments is a measure of our serious concern over draft legislation imposing personal civil penalties on company employees for statements or omissions on corporate tax returns that are determined to be false and that lead to the reduction of the corporation's tax liability.