列印

第11冊第2增訂本

出版日期:1997年4月

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已出版的個案摘要

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  案件編號 下載
補加稅評稅    

failure by director and employee of company to report chargeability to salaries tax - relevance of commercial restitution in assessing penalty tax - whether penalty tax of 50% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B   [英文案例]

D29/96 下載 D29/96 (DOC) - 英文本 下載 D29/96 (PDF) - 英文本

failure to declare income from two out of three sources of salary - cavalier disregard for complying with obligations to provide a true and complete return - whether penalty tax of 25% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B   [英文案例]

D25/96 下載 D25/96 (DOC) - 英文本 下載 D25/96 (PDF) - 英文本
個人入息課稅評稅    

deduction of interest on mortgage loan - whether purpose of loan was to produce rental income - Inland Revenue Ordinance s 42(1) proviso   [英文案例]

D50/96 下載 D50/96 (DOC) - 英文本 下載 D50/96 (PDF) - 英文本
利得稅    

group reorganisation - purchase of trade marks at high value - whether deductible expenses - s 61 of the Inland Revenue Ordinance   [英文案例]

D52/96 下載 D52/96 (DOC) - 英文本 下載 D52/96 (PDF) - 英文本

penalty tax - failure to keep accounting books and records of transactions - incorrect profits tax returns - s 82A of the Inland Revenue Ordinance   [英文案例]

D24/96 下載 D24/96 (DOC) - 英文本 下載 D24/96 (PDF) - 英文本

purchase and resumption of property - whether profit assessable to profits tax   [英文案例]

D44/96 下載 D44/96 (DOC) - 英文本 下載 D44/96 (PDF) - 英文本

sale of properties to an associated company - error in tax return - whether capital gain - intention of acquiring properties - s 70A of the Inland Revenue Ordinance   [英文案例]

D35/96 下載 D35/96 (DOC) - 英文本 下載 D35/96 (PDF) - 英文本

source of profit - travel agent selling outbound tours through its retail outlets in Hong Kong and performing its obligations to its customers predominantly overseas through its employees and land operators - whether land operators agents - Inland Revenue Ordinance s 14   [英文案例]

D14/96 下載 D14/96 (DOC) - 英文本 下載 D14/96 (PDF) - 英文本

trading profit or capital gains - whether intention to renovate the property and hold as a long term investment   [英文案例]

D21/96 下載 D21/96 (DOC) - 英文本 下載 D21/96 (PDF) - 英文本

whether the taxpayer was carrying on a trade in nickels future such that the loss in the one-off transaction was deductible   [英文案例]

D38/96 下載 D38/96 (DOC) - 英文本 下載 D38/96 (PDF) - 英文本
薪俸稅    

employment - place of service - source of income - 60 days limit - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance   [英文案例]

D26/96 下載 D26/96 (DOC) - 英文本 下載 D26/96 (PDF) - 英文本

foreign exchange broker - remuneration by way of commission - whether taxpayer carrying on business on own account - whether contract of service or contract for services determined by the totality of facts and not mechanical ticking of a check list - Inland Revenue Ordinance s 8(1)   [英文案例]

D15/96 下載 D15/96 (DOC) - 英文本 下載 D15/96 (PDF) - 英文本

offshore employment - whether taxpayer rendered part of his services in Hong Kong - if so, how his income should be apportioned   [英文案例]

D53/96 下載 D53/96 (DOC) - 英文本 下載 D53/96 (PDF) - 英文本

penalty tax - incomplete tax return - genuine mistake - quantum of penalty - s 82A of the Inland Revenue Ordinance   [英文案例]

D8/96 下載 D8/96 (DOC) - 英文本 下載 D8/96 (PDF) - 英文本

s 9(1A)(a) - whether part of the commission labelled reimbursement for rental is taxable   [英文案例]

D34/96 下載 D34/96 (DOC) - 英文本 下載 D34/96 (PDF) - 英文本

 

註:未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果,該上訴案的狀況會列於上述其中一表,並於下期的稅務上訴案例中不獲刊載。

如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至1997年2月28日的狀況),請見附件(只有英文本)。

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