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第15冊第1增訂本

出版日期:2001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    

duty of taxpayer to rectify his error in his return - section 82A of the Inland Revenue Ordinance ('IRO') - frivolous appeal - order to pay cost   [英文案例]

D37/00 下載 D37/00 (DOC) - 英文本 下載 D37/00 (PDF) - 英文本

incorrect return - omit to report income from the exercise of share options - section 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D42/00 下載 D42/00 (DOC) - 英文本 下載 D42/00 (PDF) - 英文本

incorrect return submitted - section 82A of the Inland Revenue Ordinance ('IRO'), Chapter 112   [英文案例]

D33/00 下載 D33/00 (DOC) - 英文本 下載 D33/00 (PDF) - 英文本

incorrect returns - basis of assessment   [英文案例]

D36/00 下載 D36/00 (DOC) - 英文本 下載 D36/00 (PDF) - 英文本

incorrect salaries tax return - two sources of income: business profits and salary income - failure to disclose salary income in tax return - whether a reasonable excuse existed under section 82A of the Inland Revenue Ordinance ('IRO') - demeanour of the taxpayer - 6% penalty under section 82A of the IRO   [英文案例]

D23/00 下載 D23/00 (DOC) - 英文本 下載 D23/00 (PDF) - 英文本
利得稅    

accounting method - principle against anticipation of both income and profits - whether profit is realised when it is received or when it becomes due and payable - whether or not the instalment overdue and unpaid should be brought into account - trade debts - dividend payment   [英文案例]

D103/99 下載 D103/99 (DOC) - 英文本 下載 D103/99 (PDF) - 英文本

acquisition and sale of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - credibility of the taxpayer before the Board - section 14 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D26/00 下載 D26/00 (DOC) - 英文本 下載 D26/00 (PDF) - 英文本

error or omission - change of intention from investment to trade - valuation - Inland Revenue Ordinance ('IRO'), section 70A   [英文案例]

D52/99 下載 D52/99 (DOC) - 英文本 下載 D52/99 (PDF) - 英文本

principal place of business in Hong Kong - certain business operations outside Hong Kong - source of profits - whether liable to profits tax - section 14 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D8/00 下載 D8/00 (DOC) - 英文本 下載 D8/00 (PDF) - 英文本

real property - whether the gains arising from the disposition of a property was liable for profits tax - burden of proof - section 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D41/00 下載 D41/00 (DOC) - 英文本 下載 D41/00 (PDF) - 英文本

real property - whether the gains arising from the disposition of a property was liable for profits tax.   [英文案例]

D40/00 下載 D40/00 (DOC) - 英文本 下載 D40/00 (PDF) - 英文本

whether loss from the sale of a property was trading in nature - whether it should be allowed in his personal assessment - sections 2(1), 14, 42(2) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D45/00 下載 D45/00 (DOC) - 英文本 下載 D45/00 (PDF) - 英文本
薪俸稅    

deductions - payments made to alleged sub-agents - section 82A of the Inland Revenue Ordinance ('IRO').   [英文案例]

D43/00 下載 D43/00 (DOC) - 英文本 下載 D43/00 (PDF) - 英文本

dependent brother/sister allowance - disabled dependent allowance - eligibility - incapacitated for work - Inland Revenue Ordinance ('IRO'), sections 30B and 31A   [英文案例]

D35/00 下載 D35/00 (DOC) - 英文本 下載 D35/00 (PDF) - 英文本

employment - place of service - source of income - 60 days limit - whether liable to salaries tax - section 8 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D44/00 下載 D44/00 (DOC) - 英文本 下載 D44/00 (PDF) - 英文本

holiday allowance - whether exempt from salaries tax as being 'holiday warrant or passage' under section 9(1)(a) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D21/00 下載 D21/00 (DOC) - 英文本 下載 D21/00 (PDF) - 英文本

income arising in or derived from Hong Kong - taxpayer being seconded to work in another country in the currency of his employment - sections 8(1), 8(1A)(a), 8(1A)(b) and (c), 8(1B), 66(1), 66(1A) and 68(2) of the Inland Revenue Ordinance ('IRO'), Chapter 112   [英文案例]

D29/00 下載 D29/00 (DOC) - 英文本 下載 D29/00 (PDF) - 英文本

rent paid by employer as part of salary - accessibility - sections 8(1), 9(1)(a) and 61 of the Inland Revenue Ordinance ('IRO'), Chapter 112   [英文案例]

D28/00 下載 D28/00 (DOC) - 英文本 下載 D28/00 (PDF) - 英文本

revised notification filed by employment - assessable - ex gratia payment - sections 8, 9 and 68(4) of the Inland Revenue Ordinance ('IRO'), Chapter 112   [英文案例]

D30/00 下載 D30/00 (DOC) - 英文本 下載 D30/00 (PDF) - 英文本

sections 61 and 61A of the Inland Revenue Ordinance ('IRO') - whether or not there was commercial reality in the transaction - additional salaries tax assessments - section 58 of the IRO   [英文案例]

D39/00 下載 D39/00 (DOC) - 英文本 下載 D39/00 (PDF) - 英文本

single parent allowance - whether or not pro rata allowance should be granted - whether or not financial loss is one of the consideration to decide - purpose of section 32(2) of the Inland Revenue Ordinance ('IRO') - abuse the process of the Board - section 68(9) of the IRO   [英文案例]

D38/00 下載 D38/00 (DOC) - 英文本 下載 D38/00 (PDF) - 英文本

taxpayer working in Hong Kong for approximately 60 days per year - whether exempt from salaries tax - definition of 'a total of 60 days' - sections 8(1), 8(1A)(b), 8(1B), 66(1) of the Inland Revenue Ordinance ('IRO'), section 71(1) of the Interpretation and General Clause Ordinance   [英文案例]

D20/00 下載 D20/00 (DOC) - 英文本 下載 D20/00 (PDF) - 英文本

whether a transaction entered into was for the sole or dominant purpose of obtaining a tax benefit - objective test to be applied under section 61A - sections 61A and 68 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D47/00 下載 D47/00 (DOC) - 英文本 下載 D47/00 (PDF) - 英文本

whether deductible expenses - Inland Revenue Ordinance ('IRO'), section 12(1)(a)   [英文案例]

D34/00 下載 D34/00 (DOC) - 英文本 下載 D34/00 (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2000年11月30日的狀況),請見附件(只有英文本)。

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