The Independent Commission Against Corruption has charged five people, including former chairman of publicly listed Tse Sui Luen Jewellery, Tse Sui-luen, 70, and chairman Tommy Tse, 38, for conspiracy to offer advantages and tax fraud.

Other defendants include the company's former deputy chairman and finance director, Chung Yuen-ling, 44, deputy chairman and chief executive officer Peter Van Weerdenburg, 47, and Overseas Express Tours Limited director Vivat Pirapokin, 57.

They will appear in Eastern Magistracy tomorrow on a total of four charges - three of conspiracy to offer advantages to agents, and one of conspiracy to cheat the Hong Kong Government.

One of the charges alleges Tse Sui-luen, between February and August 1996, conspired with others to offer commissions to travel agents who would arrange tour groups to patronise the company's showrooms.This would reward agents for showing favour to the company in relation to their principals' affairs or business.

True commissions paid concealed from IRD

Tse Sui-luen, Tommy Tse and Chung Yuen-ling were charged with a similar offence of conspiracy to offer advantages between August 1996 and April 2003, while Tommy Tse and Van Weerdenburg face another similar charge of conspiracy to offer advantages between April 2003 and April 2005.

The remaining charge alleges Tse Sui-luen and Pirapokin of having conspired together and with another person to cheat the Hong Kong Government of profits tax between March 1999 and May 2003.

They are alleged to have made false invoices, agreements and correspondence, which purported to show the true commission sums Overseas Express received, and to have concealed other sums of commission the company paid to Overseas Express from the Inland Revenue Department.