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Volume 26 Second Supplement

Publication Date: Apr 2012

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DIGEST OF CASES REPORTED

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  Decision No. Download
COSTS    

wasting the resources of the Board [Decision in Chinese]

D20/11 Download D20/11 (DOC) - Traditional Chinese Download D20/11 (PDF) - Traditional Chinese

wasting the resources of the Board. [Decision in Chinese]

D19/11 Download D19/11 (DOC) - Traditional Chinese Download D19/11 (PDF) - Traditional Chinese
PENALTY TAX    

administrative penalty of additional tax assessment – whether in breach of the Basic Law – articles 106, 107 and 108 of the Basic Law.  [Decision in Chinese]

D25/11 Download D25/11 (DOC) - Traditional Chinese Download D25/11 (PDF) - Traditional Chinese

false statement and omission – sections 51(1), 59, 66(3), 68, 82A and 82B of the Inland Revenue Ordinance ('IRO').  [Decision in Chinese]

D26/11 Download D26/11 (DOC) - Traditional Chinese Download D26/11 (PDF) - Traditional Chinese

income understated – the Board's principles of handling cases of additional tax – sections 51(1), 59, 66(3), 68(4), 68(8)(a), 68(9), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law.  [Decision in Chinese]  

D19/11 Download D19/11 (DOC) - Traditional Chinese Download D19/11 (PDF) - Traditional Chinese

late filing of profits tax return – loss of working ability of the only part-time accountant after traffic accident – reasonable excuse – sections 51(1), 59, 66(3), 68(4), 68(8)(a), 68(9), 82A and 82B of the Inland Revenue Ordinance.  [Decision in Chinese]  

D21/11 Download D21/11 (DOC) - Traditional Chinese Download D21/11 (PDF) - Traditional Chinese

late in submitting tax return – the Board's principles of handling cases of additional tax – sections 51(1), 59, 66(3), 68(4), 68(8)(a), 68(9), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law.  [Decision in Chinese]

D20/11 Download D20/11 (DOC) - Traditional Chinese Download D20/11 (PDF) - Traditional Chinese

salaries tax – incorrect salaries tax return – no intention to evade tax – reliance on employer's return – reasonable excuse – sections 51(1), 59, 66(3), 68(4), 68(8)(a), 68(9), 71(5), 71(5A), 80(2), 80(5), 82(1)(a), 82(2), 82A and 82B of the Inland Revenue Ordinance.  [Decision in Chinese]  

D24/11 Download D24/11 (DOC) - Traditional Chinese Download D24/11 (PDF) - Traditional Chinese
PROFITS TAX    

Appellant informing the Commissioner of Inland Revenue ('the Commissioner') of its chargeability to tax for the year of assessment in writing out of time – Commissioner assessing additional tax – need to submit tax information punctually and principles adopted in considering penalty – assessment of additional tax and quantum – whether the assessed additional tax excessive – sections 51, 59, 66(3), 68(4), 68(8)(a), 68(9), 82A, 82B and schedule 5 part I of the Inland Revenue Ordinance (Chapter 112) ('IRO').  [Decision in Chinese]  

D25/11 Download D25/11 (DOC) - Traditional Chinese Download D25/11 (PDF) - Traditional Chinese

deductions – prescribed fixed assets – excluded fixed assets – plastic moulds used by another company at the permission of the Taxpayer – whether the permission amounted to a lease of the plastic moulds under the Inland Revenue Ordinance ('IRO') – sections 2, 16, 16G and 17 of the IRO  

D18/11 Download D18/11 (DOC) - English Download D18/11 (PDF) - English

indirect method as the bases to assess tax – sections 60(1) and 68(4) of the Inland Revenue Ordinance – use the method of bank deposit to assess the total amount of the business income.  [Decision in Chinese]  

D27/11 Download D27/11 (DOC) - Traditional Chinese Download D27/11 (PDF) - Traditional Chinese
PROPERTY TAX    

net assessable value – sections 5, 5B and 68(4) of the Inland Revenue Ordinance ('IRO').  [Decision in Chinese]

D23/11 Download D23/11 (DOC) - Traditional Chinese Download D23/11 (PDF) - Traditional Chinese
SALARIES TAX    

allowance – married person's allowance – entitlement of the allowance when Appellant divorced his spouse but was required to maintain her – sections 2 and 29 of the IRO

D22/11 Download D22/11 (DOC) - English Download D22/11 (PDF) - English

Appellant applied to deduct professional fee for consulting lawyer – whether the fee was expense necessarily incurred in the production of assessable income – whether the fee was 'wholly, exclusively and necessarily' incurred in performance of duties – whether the Appellant must incur the expense with no choice – whether the fee deductible as expenses of self-education – sections 2, 12 and 68(4) of the Inland Revenue Ordinance ('IRO').  [Decision in Chinese]

D28/11 Download D28/11 (DOC) - Traditional Chinese Download D28/11 (PDF) - Traditional Chinese

assessable income – Appellant worked in Hong Kong and abroad – apportionment of income based on the time spent in Hong Kong and abroad – whether such apportionment appropriate – sections 8, 8(1A) and 8(1) of the Inland Revenue Ordinance (‘IRO’).

D22/11 Download D22/11 (DOC) - English Download D22/11 (PDF) - English

costs – whether costs order should be imposed against the Appellant – conduct of the Appellant in handling proceedings – section 68(9) and schedule 5 part I of the IRO [Decision in Chinese]

D28/11 Download D28/11 (DOC) - Traditional Chinese Download D28/11 (PDF) - Traditional Chinese

 

Note: The latest position of unsettled appeals is shown in either (a) Table of Appeals to Court of First Instance or (b) Table of Appeals to Court of Appeal/Court of Final Appeal. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

To view "Table of Appeals to Court of First Instance/Court of Appeal/Court of Final Appeal" (position as at 29.2.2012), please click here.

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