列印

第13冊

出版日期:1998年10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 - putting down '忘記' as the 'Total' income - whether reasonable excuse - s 82A(1)(a) of the Inland Revenue Ordinance   [英文案例]

D114/97 下載 D114/97 (DOC) - 英文本 下載 D114/97 (PDF) - 英文本

late filing of tax return - submission of parties - reasonable excuse - automatic block extension - Departmental Code - ss 18D, 51(1), 80(2)(d) and 82A(1) and (4) of the Inland Revenue Ordinance   [英文案例]

D10/98 下載 D10/98 (DOC) - 英文本 下載 D10/98 (PDF) - 英文本

omission in tax return - reasonable excuse - mitigation factors - burden of proof - whether liable for additional tax - ss 82(1) and 82A of the Inland Revenue Ordinance   [英文案例]

D9/98 下載 D9/98 (DOC) - 英文本 下載 D9/98 (PDF) - 英文本

omission of part of salaries and also gain on exercise of share options from tax return - whether no intention to evade tax or ignorance of law amounts to a reasonable excuse - whether 21.04% penalty excessive in the circumstances - Inland Revenue Ordinance s 82A   [英文案例]

D112/97 下載 D112/97 (DOC) - 英文本 下載 D112/97 (PDF) - 英文本
利得稅    

appeal against the Commissioner's determination - late - ss 51(8), 66(1) and (1A) of the Inland Revenue Ordinance   [英文案例]

D124/97 下載 D124/97 (DOC) - 英文本 下載 D124/97 (PDF) - 英文本

profits arising from sale of property - investment or trade - Inland Revenue Ordinance s 68(4)   [英文案例]

D105/97 下載 D105/97 (DOC) - 英文本 下載 D105/97 (PDF) - 英文本

real property - intention of taxpayer at the time of purchase - 'genuinely held, realistic and realisable' - whether the profit arising from the disposition of a property was liable for profits tax   [英文案例]

D8/98 下載 D8/98 (DOC) - 英文本 下載 D8/98 (PDF) - 英文本

real property - intention to trade - onus of proof - whether the profits arising from the dispositions of three flats were liable for profits tax - ss 2 and 68(4) of the Inland Revenue Ordinance   [英文案例]

D6/98 下載 D6/98 (DOC) - 英文本 下載 D6/98 (PDF) - 英文本

sale and purchase of shares - whether loss in one year can be available as a set off against profits for future years - whether a trade or business - Inland Revenue Ordinance s 19C   [英文案例]

D111/97 下載 D111/97 (DOC) - 英文本 下載 D111/97 (PDF) - 英文本

sale of land - whether the land was acquired as a capital asset - intention at the time of acquisition - burden of proof - Inland Revenue Ordinance s 68(4)   [英文案例]

D108/97 下載 D108/97 (DOC) - 英文本 下載 D108/97 (PDF) - 英文本

sale of property - whether profits derived from the sale of a property assessable to profits tax - intention at the time of acquisition   [英文案例]

D113/97 下載 D113/97 (DOC) - 英文本 下載 D113/97 (PDF) - 英文本

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether loss can be set-off - intention at the time of purchase - inference from long list of property transactions - whether short period of ownership indicative of an intention to trade   [英文案例]

D116/97 下載 D116/97 (DOC) - 英文本 下載 D116/97 (PDF) - 英文本

taxability of the profits arising from the disposal of property   [英文案例]

D126/97 下載 D126/97 (DOC) - 英文本 下載 D126/97 (PDF) - 英文本

whether profits realized from sale of property is merely a capital gain or liable to profits tax assessment - whether assessment excessive or otherwise incorrect   [英文案例]

D117/97 下載 D117/97 (DOC) - 英文本 下載 D117/97 (PDF) - 英文本
薪俸稅    

contract for service or contract of service - expenditure deductible - delay in giving notice of appeal - ss 8, 12(1)(a), 14, 66(1A) amd 66(2) of the Inland Revenue Ordinance   [英文案例]

D121/97 下載 D121/97 (DOC) - 英文本 下載 D121/97 (PDF) - 英文本

housing benefit - rental value calculation - whether gratuity should be totally excluded from the rental value calculation - whether gratuity can be restricted to a period in computing rental value - whether rental value can be aggregated - ss 9(1)(c) and 9(2) of the Inland Revenue Ordinance   [英文案例]

D115/97 下載 D115/97 (DOC) - 英文本 下載 D115/97 (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8月31日的狀況),請見附件(只有英文本)。

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