Print

Volume 9 Second Supplement

Publication Date: Apr 1995

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
PENALTY TAX    

incorrect salaries tax return - quantum of penalty  

D50/94 Download D50/94 (DOC) - English Download D50/94 (PDF) - English

incorrect tax return - salaries tax - s 82A of the Inland Revenue Ordinance  

D46/94 Download D46/94 (DOC) - English Download D46/94 (PDF) - English

late filing of profits tax return - management accounts lodged with Commissioner prior to submission of tax return - quantum of penalty - s 82A of Inland Revenue Ordinance  

D24/94 Download D24/94 (DOC) - English Download D24/94 (PDF) - English

late filing of return - estimated assessment - over payment of tax - quantum of penalty - s 82A of Inland Revenue Ordinance  

D40/94 Download D40/94 (DOC) - English Download D40/94 (PDF) - English

late filing of tax return - purchase of tax reserve certificate - quantum of penalty  

D56/94 Download D56/94 (DOC) - English Download D56/94 (PDF) - English

property trading - failing to inform the Commissioner of liability to profits tax - quantum of penalty  

D37/94 Download D37/94 (DOC) - English Download D37/94 (PDF) - English
PROFITS TAX    

disposal of properties - whether properties capital assets or trading stock  

D36/94 Download D36/94 (DOC) - English Download D36/94 (PDF) - English

purchase and sale of shares in property owning company - whether capital gain or taxable profit  

D52/94 Download D52/94 (DOC) - English Download D52/94 (PDF) - English

sale of Letters B land entitlements - whether Letters B are trading stock or capital assets   

D23/94 Download D23/94 (DOC) - English Download D23/94 (PDF) - English
SALARIES TAX    

employment overseas - services rendered in Hong Kong - method of calculating income arising in Hong Kong  

D49/94 Download D49/94 (DOC) - English Download D49/94 (PDF) - English

lump sum payment on retirement and re-employment - whether lump sum payment assessable to salaries tax  

D38/94 Download D38/94 (DOC) - English Download D38/94 (PDF) - English

source of income - whether continuous employment or new contract  

D43/94 Download D43/94 (DOC) - English Download D43/94 (PDF) - English

value of quarters for salaries tax purposes  

D42/94 Download D42/94 (DOC) - English Download D42/94 (PDF) - English
GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'