Print

Volume 9

Publication Date: Oct 1994

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

DIGEST OF CASES REPORTED

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

  Decision No. Download
PENALTY TAX    

business proprietor - incorrect returns - quantum of penalties - s 82A of the Inland Revenue Ordinance  

D5/94 Download D5/94 (DOC) - English Download D5/94 (PDF) - English

failure to notify Commissioner of liability to property tax - s 82A of the Inland Revenue Ordinance  

D7/94 Download D7/94 (DOC) - English Download D7/94 (PDF) - English

filing incorrect tax returns - matters to be taken into account when assessing quantum of penalties - s 82A of the Inland Revenue Ordinance  

D57/93 Download D57/93 (DOC) - English Download D57/93 (PDF) - English

neglient omission of income in tax return - salaries tax - s 82A of the Inland Revenue Ordinance  

D4/94 Download D4/94 (DOC) - English Download D4/94 (PDF) - English

previous late filing - previous s 82A penalty - whether 40% of the tax involved is excessive - s 82A of the Inland Revenue Ordinance  

D6/94 Download D6/94 (DOC) - English Download D6/94 (PDF) - English
PROFITS TAX    

jewellery manufacturer and trader selling its products overseas - whether taxable in Hong Kong  

D66/93 Download D66/93 (DOC) - English Download D66/93 (PDF) - English

professional practitioner - service company - management fees - ss 16 and 61 of the Inland Revenue Ordinance  

D32/94 Download D32/94 (DOC) - English Download D32/94 (PDF) - English

purchase of property for redevelopment - subsequent sale - whether surplus subject to profits tax  

D56/93 Download D56/93 (DOC) - English Download D56/93 (PDF) - English

source of income - whether arising in or derived from Hong Kong  

D64/93 Download D64/93 (DOC) - English Download D64/93 (PDF) - English
SALARIES TAX    

lump sum payment to induce employee to sign employment contract - whether lump sum payment capital or subject to salaries tax  

D3/94 Download D3/94 (DOC) - English Download D3/94 (PDF) - English

whether an employee or self-employed - order to be made where tax already paid on same income as profits tax  

D65/93 Download D65/93 (DOC) - English Download D65/93 (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'