列印

第14冊

出版日期:1999年9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    

assessment - finality of decision by the Board of Review - procedure defects or merits - whether the decision of the Board of Review in D15/98, IRBRD, vol 13, 163 was final - ss 69(1), 70, 82A(1)(a), 82B(2) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D154/98 下載 D154/98 (DOC) - 英文本 下載 D154/98 (PDF) - 英文本

whether a reasonable excuse for failure to notify chargeability and return assessable profits - whether penalty of approximately 100% excessive in the circumstances - s 82A(1) of the Inland Revenue Ordinance   [英文案例]

D179/98 下載 D179/98 (DOC) - 英文本 下載 D179/98 (PDF) - 英文本
利得稅    

asset betterment statements - method of estimating income - taxpayer to prove it excessive   [英文案例]

D174/98 下載 D174/98 (DOC) - 英文本 下載 D174/98 (PDF) - 英文本

delay in submitting tax returns - additional tax as penalty - whether excessive - ss 51(1), 80 and 82A of the Inland Revenue Ordinance   [英文案例]

D177/98 下載 D177/98 (DOC) - 英文本 下載 D177/98 (PDF) - 英文本

licensed moneylender under Moneylenders Ordinance, Chapter 163 - loans made to associated company - whether money lent in the course of the business of the lending of money within Hong Kong - whether loans considered capital investment - bad debts - whether allowable deductions - ss 16(d) and 17(1)(c) of the Inland Revenue Ordinance ('IRO') , Chapter 112   [英文案例]

D153/98 下載 D153/98 (DOC) - 英文本 下載 D153/98 (PDF) - 英文本

long service payment - taxpayer re-engaged by the same company under new contract - delayed payment - whether chargeable to tax - ss 31R(2) and 31Y(2) of the Employment Ordinance, Chapter 57   [英文案例]

D104/98 下載 D104/98 (DOC) - 英文本 下載 D104/98 (PDF) - 英文本

whether a sum received as compensation for premature termination of a tenancy is a trading receipt or a capital receipt   [英文案例]

D170/98 下載 D170/98 (DOC) - 英文本 下載 D170/98 (PDF) - 英文本
薪俸稅    

appeal heard in the absence of Taxpayer - s 68(2D) of the Inland Revenue Ordinance - whether separation payment represents income from employment under ss 8(1)(a) and 9(1)(a) of the IRO - real nature of the payment   [英文案例]

D2/99 下載 D2/99 (DOC) - 英文本 下載 D2/99 (PDF) - 英文本

notice of appeal - extension of time - Inland Revenue Ordinance s 66(1A)   [英文案例]

D176/98 下載 D176/98 (DOC) - 英文本 下載 D176/98 (PDF) - 英文本

special payment on termination of employment contract - accessibility - whether income arising in or derived from Hong Kong from any office or employment of profit - compensation for loss of office - ss 8(1) and 9(1) of the Inland Revenue Ordinance, Chapter 112   [英文案例]

D167/98 下載 D167/98 (DOC) - 英文本 下載 D167/98 (PDF) - 英文本

whether income subject to profits tax or salaries tax - ss 8, 9, 12(1)(a), 14, 68(4) of the Inland Revenue Ordinance   [英文案例]

D178/98 下載 D178/98 (DOC) - 英文本 下載 D178/98 (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8月31日的狀況),請見附件(只有英文本)。

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