列印

第17冊第1增訂本

出版日期:2003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    

taxpayers are obliged to submit in their returns all income they received from their employments - obligation to report one's earnings is personal to the taxpayer - delegation of such obligation is at the risk of the taxpayer - attempt to conceal earnings from the purview of the Revenue - submission of incorrect tax returns without reasonable excuse - imposition of additional tax assessments at the average rate between 66% and 74% - a norm of 100% of the tax underpaid - s 82A(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D22/02 下載 D22/02 (DOC) - 英文本 下載 D22/02 (PDF) - 英文本

understating income - whether penalty excessive   [英文案例]

D166/01 下載 D166/01 (DOC) - 英文本 下載 D166/01 (PDF) - 英文本

understating income - whether penalty excessive   [英文案例]

D168/01 下載 D168/01 (DOC) - 英文本 下載 D168/01 (PDF) - 英文本

understating profits - whether penalty excessive   [英文案例]

D171/01 下載 D171/01 (DOC) - 英文本 下載 D171/01 (PDF) - 英文本

whether a reasonable excuse for omitting income - failure to disclose income and share option from company - duty to report the correct amount of income - whether quantum of additional tax excessive - ss 68 and 82B of the Inland Revenue Ordinance ('IRO') - unmeritorious appeal - order to pay costs   [英文案例]

D3/02 下載 D3/02 (DOC) - 英文本 下載 D3/02 (PDF) - 英文本
利得稅    

extension of time - delay in submitting grounds of appeal - s 66(1) and 66(1A) of the Inland Revenue Ordinance ('IRO') - real property - whether the gains arising from the disposal of a property were liable for profits tax   [英文案例]

D7/02 下載 D7/02 (DOC) - 英文本 下載 D7/02 (PDF) - 英文本

locality of profit - whether the taxpayer was a manufacturer - whether the opening of letters of credit and placing of orders were relevant and crucial factors in determining the source of profits in question - whether the preponderance of activities was concluded outside Hong Kong   [英文案例]

D172/01 下載 D172/01 (DOC) - 英文本 下載 D172/01 (PDF) - 英文本

real property - fail to prove the 'stated intention' was in fact held - s 68(4) of the Inland Revenue Ordinance ('IRO') - costs - appeal obviously unsustainable - s 68(9) of the IRO   [英文案例]

D11/02 下載 D11/02 (DOC) - 英文本 下載 D11/02 (PDF) - 英文本

real property - whether the gains arising from the disposal of property were liable for profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D173/01 下載 D173/01 (DOC) - 英文本 下載 D173/01 (PDF) - 英文本

real property - whether the gains arising from the disposal of property were liable for profits tax - whether the commission paid deductible - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D12/02 下載 D12/02 (DOC) - 英文本 下載 D12/02 (PDF) - 英文本

sale of property - whether the profits derived from the sale of the houses were capital in nature - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the appellant - unsustainable appeal - order to pay costs   [英文案例]

D28/02 下載 D28/02 (DOC) - 英文本 下載 D28/02 (PDF) - 英文本

selling of industrial building - balancing allowance - moneys - s 35 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D26/02 下載 D26/02 (DOC) - 英文本 下載 D26/02 (PDF) - 英文本

whether profits are wholly derived outside Hong Kong - whether profits are derived partly from outside Hong Kong and be apportioned in that only those profits which are derived in Hong Kong should be taxed - the broad guiding principle is that one should look to see what the taxpayer has done to earn the profits in question and where he has done it - focus on what the taxpayer instead of what other person or entity has done - question of source is a practical matter of fact - must have regard to the whole of the circumstances - apportionment is not permissible - s 14 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D20/02 下載 D20/02 (DOC) - 英文本 下載 D20/02 (PDF) - 英文本

whether profits on the gains realised from disposal of listed securities chargeable to profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') - whether or not short term speculation - loss cannot be deducted until it is realised   [英文案例]

D1/02 下載 D1/02 (DOC) - 英文本 下載 D1/02 (PDF) - 英文本

whether the sale of a property was trading in nature - definitions of 'trade' and 'trading asset' are well settled - necessary to ascertain the intention of the taxpayer at the time of acquisition of the property - mere declaration of intention is of limited value - subjective intention has to be tested against objective facts and circumstances - a quick sale of an asset at a substantial profit is per se indicative of a trading activity - no supporting documentary evidence - the circumstances and facts of the case cast doubt on the veracity of the taxpayer - burden of proof on the taxpayer - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D13/02 下載 D13/02 (DOC) - 英文本 下載 D13/02 (PDF) - 英文本

whether the taxpayer has changed its intention and has embarked upon a trade or conduct in the nature of trade in the redevelopment and disposal of the properties - intention may change - an asset hitherto held as a capital investment can by reason of a change in intention be turned into a trading asset - making of a real profit - whether the profit is a realization of capital investment or a trading profit - description and classification of properties in the company's accounts, annual reports or the public documents are highly significant - not much weight on hearsay evidence - clear expression of intention in the public statements of the holding company of the taxpayer - the failure of the relevant chief executive officer or chairman or the then directors of the taxpayer to give evidence on appeal - burden of proof on the taxpayer - ss 14 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D21/02 下載 D21/02 (DOC) - 英文本 下載 D21/02 (PDF) - 英文本
物業税    

net assessable value - management fee - s 5(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D17/02 下載 D17/02 (DOC) - 英文本 下載 D17/02 (PDF) - 英文本
薪俸稅    

computation of gain arising from the exercise of right to acquire shares - ss 9(4)(a) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D6/02 下載 D6/02 (DOC) - 英文本 下載 D6/02 (PDF) - 英文本

employment - source of income - ss 8(1), 8(1A), 8(1B), 61, 68(4) and 70 of the Inland Revenue Ordinance ('IRO') - costs - frivolous and vexatious - s 68(9) of the IRO   [英文案例]

D10/02 下載 D10/02 (DOC) - 英文本 下載 D10/02 (PDF) - 英文本

employment - source of income - whether liable to salaries tax - s 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D15/02 下載 D15/02 (DOC) - 英文本 下載 D15/02 (PDF) - 英文本

home loan interest deduction - home purchase loan scheme - s 26E of the Inland Revenue Ordinance ('IRO')   [英文案例]

D5/02 下載 D5/02 (DOC) - 英文本 下載 D5/02 (PDF) - 英文本

location and source of employment - whether all the services are rendered outside Hong Kong - no provision for apportionment under the Inland Revenue Ordinance ('IRO') - artificial employment - whether the impugned transaction is commercially unrealistic - 'visits' - imposition of additional salaries tax assessments - ss 8(1), 8(1B), 61 and 68(4) of the IRO   [英文案例]

D25/02 下載 D25/02 (DOC) - 英文本 下載 D25/02 (PDF) - 英文本

單親免稅額–主力撫養–《稅務條例》第32條

D169/01 下載 D169/01 (DOC) - 繁體中文本 下載 D169/01 (PDF) - 繁體中文本

whether acquisition of shares under a share option scheme chargeable to salaries tax - whether the person rendered services in the year of exercise of option relevant - additional salaries tax assessment - ss 8, 9 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D4/02 下載 D4/02 (DOC) - 英文本 下載 D4/02 (PDF) - 英文本

whether certain amount of a loan falls within the 'home loan' definition of s 26E of the Inland Revenue Ordinance ('IRO') - unreasonable to treat the full amount of a subsequent loan as a home loan given the amount of that subsequent loan was in excess of the purchase price of the property and the outstanding principal of the original loan - unreasonable to treat a subsequent loan as having replaced the original loan at the original rate of interest - taxation is assessed on an annual basis - no justification in law for granting the home loan interest deduction by adopting historical facts - s 26E of the IRO   [英文案例]

D18/02 下載 D18/02 (DOC) - 英文本 下載 D18/02 (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2002年11月30日的狀況),請見附件(只有英文本)。

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