列印

第12冊第3增訂本

出版日期:1998年7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    

delay in submitting profits tax return - duty of the taxpayer to regulate its own affairs to comply with the Inland Revenue Ordinance - whether additional tax of 9.83% excessive - burden of proof on taxpayer   [英文案例]

D100/97 下載 D100/97 (DOC) - 英文本 下載 D100/97 (PDF) - 英文本

failure to complete and return profits tax return within time limit - whether return received by taxpayer - whether requirements of the notice in the Return 'given' within the meaning of s 82A(1)(e) - non receipt - reasonable excuse   [英文案例]

D94/97 下載 D94/97 (DOC) - 英文本 下載 D94/97 (PDF) - 英文本

incorrect salaries and individual tax returns - failure to disclose 93% of income over period of six years. Assets Betterment Statement - whether penalty tax of 110% excessive and unreasonable in the circumstances - s 82A of the Inland Revenue Ordinance   [英文案例]

D81/97 下載 D81/97 (DOC) - 英文本 下載 D81/97 (PDF) - 英文本

incorrect salaries tax return - failure to complete the tax return properly - ignorant of law is not a defence - same rate of penalty should be adopted for the two years of assessments - 6.193% penalty under s 82A of the Inland Revenue Ordinance   [英文案例]

D89/97 下載 D89/97 (DOC) - 英文本 下載 D89/97 (PDF) - 英文本

the Board of Review has no power to extend time for filing an appeal under s 82A - ignorant of law nor financial difficulty is not a ground for appeal - the Board of Review has no power to re-open the former decision by a different Board - 100% penalty under s 82A of the Inland Revenue Ordinance   [英文案例]

D96/97 下載 D96/97 (DOC) - 英文本 下載 D96/97 (PDF) - 英文本
利得稅    

company incorporated to hold property - financial ability of the company - whether profits derived from the sale of a property assessable to profits tax - the lack of any documentary evidence of the property ever being put on the market or with estate agents - onus on the company to show its purpose   [英文案例]

D72/97 下載 D72/97 (DOC) - 英文本 下載 D72/97 (PDF) - 英文本

disposal of property - investment or trade   [英文案例]

D80/97 下載 D80/97 (DOC) - 英文本 下載 D80/97 (PDF) - 英文本

sale of property - unilateral declaration of the intention of the company - financial ability of the company - internal allocation of units to shareholders - change of the intention of the company   [英文案例]

D99/97 下載 D99/97 (DOC) - 英文本 下載 D99/97 (PDF) - 英文本

whether profits derived from sale of properties assessable to profits tax - whether trading asset or capital asset - intention at the time of acquisition - subjective intention is to be tested against objective facts and circumstances   [英文案例]

D98/97 下載 D98/97 (DOC) - 英文本 下載 D98/97 (PDF) - 英文本

whether profits realized from sale of property assessable to profit tax - whether the purchase and sale of the property amounted to an adventure in the nature of trade - whether building allowance should be granted in respect of the property - s 2, 14 of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D76/97 下載 D76/97 (DOC) - 英文本 下載 D76/97 (PDF) - 英文本

whether profits realized from sale of property assessable to profit tax - whether the purchase and sale of the property amounted to an adventure in the nature of trade or for purposes of self-residence and preservation of the value of the money - appeal frivolous and vexatious and an abuse of the process - s 68(9) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D102/97 下載 D102/97 (DOC) - 英文本 下載 D102/97 (PDF) - 英文本

whether taxpayer entitled to deduct the 'Foreign Exchange Loss' in ascertaining profits - s 17(1) of the Inland Revenue Ordinance   [英文案例]

D73/97 下載 D73/97 (DOC) - 英文本 下載 D73/97 (PDF) - 英文本
薪俸稅    

Disability Allowance - whether the Social Welfare Department is the only competent authority to decide a person's eligibility - whether eligibility can be determined before application to the Social Welfare Department - s 31A(1) of the Inland Revenue Ordinance - s 19 of the Interpretation and General Clauses Ordinance   [英文案例]

D92/97 下載 D92/97 (DOC) - 英文本 下載 D92/97 (PDF) - 英文本

employment - locality of contract of employment - locality of payment of salary - locality of employer - whether liable to salaries tax on full income - s 8 of the Inland Revenue Ordinance   [英文案例]

D79/97 下載 D79/97 (DOC) - 英文本 下載 D79/97 (PDF) - 英文本

tax scheme - whether the monies paid to the company wholly owned by the taxpayer and his wife could properly be regarded as remuneration to the taxpayer - whether the settlement payment by the employer was referable to the taxpayer's employment   [英文案例]

D103/97 下載 D103/97 (DOC) - 英文本 下載 D103/97 (PDF) - 英文本

whether payment for termination of directorships is compensation for loss of office and assessable to salaries tax   [英文案例]

D84/97 下載 D84/97 (DOC) - 英文本 下載 D84/97 (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1998年5月31日的狀況),請見附件(只有英文本)。

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