列印

第16冊

出版日期:2001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 tax return - Practice Notes 'Locality of Profits'   [英文案例]

D17/01 下載 D17/01 (DOC) - 英文本 下載 D17/01 (PDF) - 英文本

late filing of returns - whether an application for extension of time is an excuse - whether payment of tax under the First Estimated Assessment a mitigating factor - whether quantum of penalty excessive -unintentional - ss 68(9) and 82A of the Inland Revenue Ordinance ('IRO') - frivolous appeal - order to pay cost   [英文案例]

D134/00 下載 D134/00 (DOC) - 英文本 下載 D134/00 (PDF) - 英文本

late filing of tax return - reasonable excuse - ss 51(1) and 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D15/01 下載 D15/01 (DOC) - 英文本 下載 D15/01 (PDF) - 英文本

納稅人如反對評稅,需負舉證責任 – 正面證據 – 反面證據 – 罰則考慮的因素 – 量刑尺度的穩定性 – 罰則定為少徵收稅款的100% –《稅務條例》第68(4)、82A及82B條

D154/00 下載 D154/00 (DOC) - 繁體中文本 下載 D154/00 (PDF) - 繁體中文本

submission of incorrect tax returns without reasonable excuse - grossly understated assessable profits in tax returns for several years of assessment - penalties imposed range from 101.14% to 111.15% of the tax undercharged - s 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D12/01 下載 D12/01 (DOC) - 英文本 下載 D12/01 (PDF) - 英文本

whether reasonable excuse - whether excessive   [英文案例]

D10/01 下載 D10/01 (DOC) - 英文本 下載 D10/01 (PDF) - 英文本
個人入息課稅評稅    

personal assessment on his total income - s 42(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D4/01 下載 D4/01 (DOC) - 英文本 下載 D4/01 (PDF) - 英文本
利得稅    

acquisition and proposed development of real property by 50:50 joint venture between two groups of companies - transfer of 50% shareholding in joint venture vehicle of offshore company acquired by one joint venture partner - sale of offshore company to subsidiary of other group within short period of time - whether transfer of offshore company an adventure in the nature of trade - intention at time of purchase - whether profit earned - Sharkey v Wernher principle - ss 14 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D142/00 下載 D142/00 (DOC) - 英文本 下載 D142/00 (PDF) - 英文本

lodging appeal against Commissioner's determination - taxpayer seeking extension of time to lodge - taxpayer failing to give reasons for failure to lodge - absent from Hong Kong - no automatic right of extension - burden on taxpayer - s 66(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D19/01 下載 D19/01 (DOC) - 英文本 下載 D19/01 (PDF) - 英文本

whether diminution in value of properties - whether deductible   [英文案例]

D8/01 下載 D8/01 (DOC) - 英文本 下載 D8/01 (PDF) - 英文本

whether profits from the sale of a property assessable to profits tax - onus of proof resting upon taxpayers to displace the inference of trade arising from the rapid succession of purchase and sale - gross abuse of the appeal mechanism - s 68(4) and 68(9) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D148/00 下載 D148/00 (DOC) - 英文本 下載 D148/00 (PDF) - 英文本
薪俸稅    

allowable deductions - membership fee - s 12(1) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D11/01 下載 D11/01 (DOC) - 英文本 下載 D11/01 (PDF) - 英文本

deductions - home loan interest - premium on Hong Kong Housing Authority flat - s 26E of the Inland Revenue Ordinance ('IRO')   [英文案例]

D2/01 下載 D2/01 (DOC) - 英文本 下載 D2/01 (PDF) - 英文本

exemption - whether severance payment/ long service payment - whether entitled to 10% tax refund under the Tax Exemption (1997 Tax Year) Order - ss 8(1), 9(1), 68(4) and 87 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D151/00 下載 D151/00 (DOC) - 英文本 下載 D151/00 (PDF) - 英文本

housing benefits - whether should be classified as a refund of rent or an allowance - s 9(1)(a) and 9(1A)(a) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D149/00 下載 D149/00 (DOC) - 英文本 下載 D149/00 (PDF) - 英文本

married person's allowance - child allowance - s 29 of the Inland Revenue Ordinance ('IRO') - whether the taxpayer had the predominant care of his two sons   [英文案例]

D144/00 下載 D144/00 (DOC) - 英文本 下載 D144/00 (PDF) - 英文本

mortgage loan - allowable home loan interest deduction - basis of calculation of deduction- s 26E of the Inland Revenue Ordinance ('IRO')   [英文案例]

D20/01 下載 D20/01 (DOC) - 英文本 下載 D20/01 (PDF) - 英文本

net assessable income - deduction - fees incurred for Chinese opera course by a police constable - ss 12(1), (6) and 70 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D138/00 下載 D138/00 (DOC) - 英文本 下載 D138/00 (PDF) - 英文本

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

D139/00 下載 D139/00 (DOC) - 英文本 下載 D139/00 (PDF) - 英文本

recognized retirement scheme - s 9(1)(ab)(i) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D9/01 下載 D9/01 (DOC) - 英文本 下載 D9/01 (PDF) - 英文本

whether certain amounts in dispute are rent, which is deductible as opposed to salary, which is taxable in full - retrospectively alter the nature of the income accured by, and paid to, the taxpayer is never allowed - whether 'prevented' from giving the requisite notice of appeal - ss 8(1), 9(1)(a), 66(1) and 66(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D140/00 下載 D140/00 (DOC) - 英文本 下載 D140/00 (PDF) - 英文本

whether gratuity   [英文案例]

D131/00 下載 D131/00 (DOC) - 英文本 下載 D131/00 (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2001年8月31日的狀況),請見附件(只有英文本)。

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