Decision No
 

PENALTY TAX -
 

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

D57/93 (PDF file)

D57/93 (Word file)

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

D4/94 (PDF file)

D4/94 (Word file)

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

D5/94 (PDF file)

D5/94 (Word file)

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

D6/94 (PDF file)

D6/94 (Word file)

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

D7/94 (PDF file)

D7/94 (Word file)

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

D56/93 (PDF file)

D56/93 (Word file)

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

D64/93 (PDF file)

D64/93 (Word file)

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

D66/93 (PDF file)

D66/93 (Word file)

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

D32/94 (PDF file)

D32/94 (Word file)

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

D65/93 (PDF file)

D65/93 (Word file)

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

D3/94 (PDF file)

D3/94 (Word file)