OSAKA -- The Osaka Regional Taxation Bureau has told Sharp Corp. that it failed to declare 400 million yen in income over three years to last March 31, including 100 million yen the firm deliberately hid, sources said Thursday.

The Osaka arm of the National Tax Agency plans to soon order the major electronics maker to pay 140 million yen, including a fine, the sources said.

"It is true that the company has been investigated by tax authorities, and we were told that we had failed to declare income, but the company has yet to receive formal notification of the matter," a Sharp public relations official said.