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第13冊第1增訂本

出版日期:1999年1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 a director to report chargeability to salaries tax - voluntary disclosure and invite the Commissioner to issue additional salaries tax assessments - imposition of additional tax may only be made by the Commissioner or a Deputy Commissioner personally - this power cannot be delegated to any other person - whether the Second Notice in this case is a valid notice - voluntary disclosure is a good mitigating factor - tariff rate for simple omission of income - s 82A of the Inland Revenue Ordinance   [英文案例]

D15/98 下載 D15/98 (DOC) - 英文本 下載 D15/98 (PDF) - 英文本

failure by a resigned employee to report chargeability to salaries tax - whether omission by the taxpayer was a genuine honest mistake - what factor(s) regard as reasonable excuse for omission - not every slip of the mind constitute a reasonable excuse for such omission - a matter of degree - look at all the circumstances of the case to decide whether the taxpayer had reasonable excuse - duty to make a full, complete, accurate and correct return - 10% penalty under s 82A of Inland Revenue Ordinance - inflation is not a good reason for increasing the percentage under s 82A of IRO   [英文案例]

D14/98 下載 D14/98 (DOC) - 英文本 下載 D14/98 (PDF) - 英文本

incomplete - a financial statement signed by only one director - whether reasonable excuse - ss 51(1) and 82A of the Inland Revenue Ordinance   [英文案例]

D23/98 下載 D23/98 (DOC) - 英文本 下載 D23/98 (PDF) - 英文本

incorrect salaries tax return - failure to disclose director's fees and bonus received on 2 July 1996 in the tax return for the year of assessment 1995/96 - whether monies taxable when received or when entitlement to them established - whether a reasonable excuse existed under s 82A Inland Revenue Ordinance - demeanour of the taxpayer - 10% penalty under s 82A Inland Revenue Ordinance   [英文案例]

D46/98 下載 D46/98 (DOC) - 英文本 下載 D46/98 (PDF) - 英文本
利得稅    

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) Inland Revenue Ordinance   [英文案例]

D52/98 下載 D52/98 (DOC) - 英文本 下載 D52/98 (PDF) - 英文本

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) Inland Revenue Ordinance   [英文案例]

D54/98 下載 D54/98 (DOC) - 英文本 下載 D54/98 (PDF) - 英文本

acquisition of property - intention of purchaser at time of acquisition - burden of proof on purchaser - taxability of proceeds - s 16(1) Inland Revenue Ordinance   [英文案例]

D48/98 下載 D48/98 (DOC) - 英文本 下載 D48/98 (PDF) - 英文本

loss arose from trading in foreign currencies - deductible - whether taxpayer had been carrying on a trade or business - s 14(1) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D42/98 下載 D42/98 (DOC) - 英文本 下載 D42/98 (PDF) - 英文本

profits arising from sale of property - investment or trade - intention at the time of acquisition - Inland Revenue Ordinance ss 68(4), 70   [英文案例]

D28/98 下載 D28/98 (DOC) - 英文本 下載 D28/98 (PDF) - 英文本

purchase and sale of residential property under construction - whether profits derived from the sale of a property assessable to profits tax - intention at the time of acquisition - whether quick sale indicative of an intention to trade   [英文案例]

D30/98 下載 D30/98 (DOC) - 英文本 下載 D30/98 (PDF) - 英文本

real property - intention at the time of purchase - whether liable for profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

D17/98 下載 D17/98 (DOC) - 英文本 下載 D17/98 (PDF) - 英文本

rebuilding allowance - whether intention 'realistic or realisable' - whether liable to profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

D19/98 下載 D19/98 (DOC) - 英文本 下載 D19/98 (PDF) - 英文本

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention at the time of acquisition 'genuinely held, realistic and realisable'   [英文案例]

D20/98 下載 D20/98 (DOC) - 英文本 下載 D20/98 (PDF) - 英文本

whether profits derived from the sale of a property assessable to profits tax   [英文案例]

D12/98 下載 D12/98 (DOC) - 英文本 下載 D12/98 (PDF) - 英文本

whether profits derived from the sale of three properties assessable to profits tax   [英文案例]

D13/98 下載 D13/98 (DOC) - 英文本 下載 D13/98 (PDF) - 英文本

whether property acquired for the purpose of long term investment   [英文案例]

D24/98 下載 D24/98 (DOC) - 英文本 下載 D24/98 (PDF) - 英文本

whether rental income or license fee derived from car parking space - ss 5(1), 5(2)(a) and 5B(2) of the Inland Revenue Ordinance   [英文案例]

D27/98 下載 D27/98 (DOC) - 英文本 下載 D27/98 (PDF) - 英文本

whether sale of the property a trading activity - whether the property was purchased for the purpose as a residence - Inland Revenue Ordinance ss 2 & 68(2B)   [英文案例]

D38/98 下載 D38/98 (DOC) - 英文本 下載 D38/98 (PDF) - 英文本
薪俸稅    

allowable deductions - whether housing allowance was deductible - meaning of the word 'refund' under s 9(1A)(a)(ii) of the Inland Revenue Ordinance - whether entrance fee was deductible - s 12(1)(a) of the Inland Revenue Ordinance - whether medical expenses was deductible - discretion to order to pay cost - s 68(9) of the Inland Revenue Ordinance   [英文案例]

D21/98 下載 D21/98 (DOC) - 英文本 下載 D21/98 (PDF) - 英文本

assessable income - meaning - Civil Service Regulations 735 - mileage allowance in respect of home-to-office journeys - ss 12(1)(a), 12(1)(b), 11B, 11C and 11D of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D39/98 下載 D39/98 (DOC) - 英文本 下載 D39/98 (PDF) - 英文本

employment - source of income - whether liable to salaries tax - ss 8(1) and 8(1A)(b) of the Inland Revenue Ordinance   [英文案例]

D18/98 下載 D18/98 (DOC) - 英文本 下載 D18/98 (PDF) - 英文本

retirement benefits under a company's internal pension scheme upon restructuring of the company's pension scheme - immediate re-employment on different terms - whether taxable - s 8 of the Inland Revenue Ordinance, Chapter 112 - ss 31R(2)(a), 31Y(2), 31T(2) of the Employment Ordinance, Chapter 57   [英文案例]

D43/98 下載 D43/98 (DOC) - 英文本 下載 D43/98 (PDF) - 英文本

whether payment described as 'long service payment' constituted long service payment within the meaning of the Employment Ordinance - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance - ss 31R and 31T(2) of the Employment Ordinance   [英文案例]

D25/98 下載 D25/98 (DOC) - 英文本 下載 D25/98 (PDF) - 英文本

whether payment from assets of staff provident fund and staff retirement plan subject to salaries tax - whether recognized occupational retirement schemes - Inland Revenue Ordinance ss 2, 8(1), 9(1), 87A - Occupational Retirement Schemes Ordinance s 2   [英文案例]

D33/98 下載 D33/98 (DOC) - 英文本 下載 D33/98 (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11月30日的狀況),請見附件(只有英文本)。

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