Decision No
 

COSTS -
 

appeal without merit - award of costs of $1,000 - s 68(9) of the Inland Revenue Ordinance
 

D63/93 (PDF file)

D63/93 (Word file)

PENALTY TAX -
 

salaries tax - change of employment - mistake made by the taxpayer in tax return - quantum of penalty - s 82A of Inland Revenue Ordinance
 

D48/93 (PDF file)

D48/93 (Word file)

salaries taxpayer - omission of income from part-time job - foreign national - whether ignorance of language and law an excuse - s 82A of the Inland Revenue Ordinance
 

D50/93 (PDF file)

D50/93 (Word file)

incorrect tax return - failure to notify Commissioner - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

D52/93 (PDF file)

D52/93 (Word file)

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

D53/93 (PDF file)

D53/93 (Word file)

salaries taxpayer - omission of part of income - s 82A of the Inland Revenue Ordinance
 

D54/93 (PDF file)

D54/93 (Word file)

dismissal of appeal - failure of taxpayer to attend at hearing - s 68(2B)(c) of the Inland Revenue Ordinance
 

D58/93 (PDF file)

D58/93 (Word file)

sale of land - intention of taxpayer at the time when the land was acquired - whether profit subject to profits tax
 

D31/93 (PDF file)

D31/93 (Word file)

sale of property - whether profit subject to profits tax
 

D60/93 (PDF file)

D60/93 (Word file)

resignation - ex-gratia termination payment - whether payment subject to salaries tax
 

D25/92 (PDF file)

D25/92 (Word file)

payment on termination of employment - whether assessable to salaries tax
 

D15/93 (PDF file)

D15/93 (Word file)

premature termination of employment - periodic payment - whether subject to salaries tax
 

D55/93 (PDF file)

D55/93 (Word file)

travelling expenses - failure by taxpayer to keep any record
 

D59/93 (PDF file)

D59/93 (Word file)

failure to return full amount of income assessable to salaries tax - s 82A of the Inland Revenue Ordinance
 

D61/93 (PDF file)

D61/93 (Word file)