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第13冊第2增訂本

出版日期:1999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    

incorrect salaries tax return - failure to disclose certain income chargeable to tax - unintentional - whether a reasonable excuse existed under s 82A of Inland Revenue Ordinance - demeanour of the taxpayer - 10% penalty under s 82A of Inland Revenue Ordinance   [英文案例]

D94/98 下載 D94/98 (DOC) - 英文本 下載 D94/98 (PDF) - 英文本

penalty - 15% of the amount of tax - excessive - mitigation - genuine oversight and remorseful   [英文案例]

D93/98 下載 D93/98 (DOC) - 英文本 下載 D93/98 (PDF) - 英文本

taxpayer appealing the Commissioner's findings - date of receipt of appeal notice by the Board - whether within time limit as prescribed by s 82B(1) of Inland Revenue Ordinance ('IRO') - ss 8(1) and 71 of Interpretation and General Clauses Ordinance ('IAGCO') - whether the Board has jurisdiction to entertain appeal   [英文案例]

D98/98 下載 D98/98 (DOC) - 英文本 下載 D98/98 (PDF) - 英文本
利得稅    

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

D99/98 下載 D99/98 (DOC) - 英文本 下載 D99/98 (PDF) - 英文本

additional assessment - burden of proof - ss 51C and 68(4) of the Inland Revenue Ordinance    [英文案例]

D44/98 下載 D44/98 (DOC) - 英文本 下載 D44/98 (PDF) - 英文本

assessable profit - gains realized from sale of property by a company - whether the sale of the property amounted to trade - ss 2, 14, 68(4) of the Inland Revenue Ordinance Chapter 112   [英文案例]

D83/98 下載 D83/98 (DOC) - 英文本 下載 D83/98 (PDF) - 英文本

assessable profits - profits arising from purchase and sale of properties by husband and wife   [英文案例]

D65/98 下載 D65/98 (DOC) - 英文本 下載 D65/98 (PDF) - 英文本

compensation for early termination of distributorship agreement - whether liable to profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

D64/98 下載 D64/98 (DOC) - 英文本 下載 D64/98 (PDF) - 英文本

real property - usage - whether liable for profits tax   [英文案例]

D63/98 下載 D63/98 (DOC) - 英文本 下載 D63/98 (PDF) - 英文本

whether taxpayer entitled to exclude from its declared assessable profits a sum as being offshore profits derived from services rendered outside Hong Kong - whether the income was in truth income wholly arising in Hong Kong - s 14 of the Inland Revenue Ordinance   [英文案例]

D89/98 下載 D89/98 (DOC) - 英文本 下載 D89/98 (PDF) - 英文本

whether the sale of a property was a sale of capital asset or trading stock - taxpayer gone into liquidation - liquidator's duties - application to hear the appeal in the absence of the taxpayer or liquidator's authorised representative under s 68(2D) of the Inland Revenue Ordinance - power of the Board to order the taxpayer to pay costs under s 68(9) of the IRO   [英文案例]

D88/98 下載 D88/98 (DOC) - 英文本 下載 D88/98 (PDF) - 英文本
薪俸稅    

claims arising from wrongful dismissal - settlement - whether settlement payment income from employment and liable to salaries tax - whether apportionable - whether apportionment reasonable   [英文案例]

D76/98 下載 D76/98 (DOC) - 英文本 下載 D76/98 (PDF) - 英文本

delay of filing a notice of appeal - s 66(1A) of the Inland Revenue Ordinance - meaning of the word 'transmission' under s 66(1) of the IRO - burden of proof   [英文案例]

D62/98 下載 D62/98 (DOC) - 英文本 下載 D62/98 (PDF) - 英文本

retirement scheme - pension on termination of employment - statutory concession - whether there was a dismissal within the meaning of s 31T(2) of the Employment Ordinance - re-engagement - whether compensation to breach   [英文案例]

D59/98 下載 D59/98 (DOC) - 英文本 下載 D59/98 (PDF) - 英文本

time-apportioned basis - secondment overseas - whether income earned in that period assessable to tax - whether new employment - intra-group billing arrangements   [英文案例]

D61/98 下載 D61/98 (DOC) - 英文本 下載 D61/98 (PDF) - 英文本

whether payment under voluntary retirement scheme damages for breach of contract or income from employment   [英文案例]

D58/98 下載 D58/98 (DOC) - 英文本 下載 D58/98 (PDF) - 英文本

whether persons employed on the staff of any consulate, who were subjects or citizens of the state concerned were entitled to exemption under s 8(2)(b) of the Inland Revenue Ordinance - whether the taxpayer 'represented' the state to the Hong Kong Government - meaning of the word 'represent'   [英文案例]

D81/98 下載 D81/98 (DOC) - 英文本 下載 D81/98 (PDF) - 英文本

whether transaction artificial or fictitious - whether contract of service or contract for services - s 61 of Inland Revenue Ordinance   [英文案例]

D69/98 下載 D69/98 (DOC) - 英文本 下載 D69/98 (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1999年2月28日的狀況),請見附件(只有英文本)。

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