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第13冊第3增訂本

出版日期:1999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    

income from old employer omitted - whether reasonable excuse - s 82A of the Inland Revenue Ordinance   [英文案例]

D134/98 下載 D134/98 (DOC) - 英文本 下載 D134/98 (PDF) - 英文本

incorrect salaries tax return - failure to disclose certain income chargeable to tax - deliberate - whether a reasonable excuse existed under s 82A of the Inland Revenue Ordinance - demeanour of the taxpayer - 10.21% penalty under s 82A of the Inland Revenue Ordinance   [英文案例]

D107/98 下載 D107/98 (DOC) - 英文本 下載 D107/98 (PDF) - 英文本

late filing of profits tax return - costs - ss 51, 68(9) and 82A of the Inland Revenue Ordinance   [英文案例]

D150/98 下載 D150/98 (DOC) - 英文本 下載 D150/98 (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 - burden on taxpayer to establish that assessment was incorrect   [英文案例]

D145/98 下載 D145/98 (DOC) - 英文本 下載 D145/98 (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   [英文案例]

D136/98 下載 D136/98 (DOC) - 英文本 下載 D136/98 (PDF) - 英文本

additional tax - procedure of assessing additional tax provided for by statute - instruction of taxing statutes - whether provisions directory or mandatory - whether any prejudice caused by irregularity in procedure - whether non-compliance nullify assessment - ss 82A(3) and 82A(4) of the Inland Revenue Ordinance - service of notice - shifting of burden - s 58(4) of the Inland Revenue Ordinance - rationale of tax undercharged as basis for assessment of additional tax   [英文案例]

D133/98 下載 D133/98 (DOC) - 英文本 下載 D133/98 (PDF) - 英文本

allowable deductions - whether taxpayer entitled to deduct the sum of investments in ascertaining profits - ss 16(1)(d) and 17(1)(c) of the Inland Revenue Ordinance   [英文案例]

D144/98 下載 D144/98 (DOC) - 英文本 下載 D144/98 (PDF) - 英文本

assessable tax - sales proceeds from sale and purchase of property - capital gain - whether the sale of the property amounted to trade - s 2 and s 68(4) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D137/98 下載 D137/98 (DOC) - 英文本 下載 D137/98 (PDF) - 英文本

business relocation - property transferred for redevelopment - whether capital receipt or trading revenue   [英文案例]

D126/98 下載 D126/98 (DOC) - 英文本 下載 D126/98 (PDF) - 英文本

deductible expenses - management fees paid to service company - ss 14, 16 and 61 of the Inland Revenue Ordinance   [英文案例]

D110/98 下載 D110/98 (DOC) - 英文本 下載 D110/98 (PDF) - 英文本

delay in submitting profits tax return - compound penalty - mitigating and aggravating factors - whether additional tax excessive - s 82A of the Inland Revenue Ordinance   [英文案例]

D125/98 下載 D125/98 (DOC) - 英文本 下載 D125/98 (PDF) - 英文本

profit arising from sale of property - lived there for less than 10 days - whether acquired for own use as residence   [英文案例]

D108/98 下載 D108/98 (DOC) - 英文本 下載 D108/98 (PDF) - 英文本

s 14 of the Inland Revenue Ordinance - whether carrying on a trade or business - subject matter of trade or business - whether the transactions are pure speculation - presence or absence of a business registration certificate - whether office and staff and organisation exist - whether loss can be set-off   [英文案例]

D132/98 下載 D132/98 (DOC) - 英文本 下載 D132/98 (PDF) - 英文本

sales proceeds from sale and purchase of property - whether the sale of the property amounted to trade   [英文案例]

D119/98 下載 D119/98 (DOC) - 英文本 下載 D119/98 (PDF) - 英文本

whether profits derived from the sale of shares assessable to profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

D113/98 下載 D113/98 (DOC) - 英文本 下載 D113/98 (PDF) - 英文本

whether profits from the sale of a property assessable to profits tax - s 68(4) of the Inland Revenue Ordinance   [英文案例]

D127/98 下載 D127/98 (DOC) - 英文本 下載 D127/98 (PDF) - 英文本
薪俸稅    

employment - place of service - 60 days limit - whether liable to salaries tax   [英文案例]

D146/98 下載 D146/98 (DOC) - 英文本 下載 D146/98 (PDF) - 英文本

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]

D129/98 下載 D129/98 (DOC) - 英文本 下載 D129/98 (PDF) - 英文本

employment - source of income - ss 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance   [英文案例]

D143/98 下載 D143/98 (DOC) - 英文本 下載 D143/98 (PDF) - 英文本

whether additional chargeable income a loan from former employer - whether assessment excessive or incorrect - s 68(4) of the Inland Revenue Ordinance   [英文案例]

D142/98 下載 D142/98 (DOC) - 英文本 下載 D142/98 (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5月31日的狀況),請見附件(只有英文本)。

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