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第17冊第3增訂本

出版日期:2003年7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 - whether interest rate excessive - s 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D78/02 下載 D78/02 (DOC) - 英文本 下載 D78/02 (PDF) - 英文本
個人入息課稅評稅    

whether result of personal assessment fair and equitable - whether the Commissioner should exercise the discretion provided in s 64(2) - whether the provisions of the Inland Revenue Ordinance ('IRO') are unfair or against the Basic Law - ss 5(1), 5(1A), 41, 42, 42A, 43 and 64(2) of the IRO - Articles 8, 11 and 25 of the Basic Law   [英文案例]

D64/02 下載 D64/02 (DOC) - 英文本 下載 D64/02 (PDF) - 英文本
利得稅    

partnership - loss carried forward by a partner - whether set off available - s 19C of the Inland Revenue Ordinance ('IRO')   [英文案例]

D65/02 下載 D65/02 (DOC) - 英文本 下載 D65/02 (PDF) - 英文本

sale of a three-storey house erected on a piece of New Territories land - definition of 'trade' - whether chargeable to property tax - depends on whether the sale of a property is trading in nature - it is crucial to ascertain the intention of the taxpayer at the time of acquisition of the property - the stated intention of the taxpayer is not decisive - actual intention has to be tested against objective facts and circumstances - evidence is needed to substantiate the contention of the taxpayer - 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), 16 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D93/02 下載 D93/02 (DOC) - 英文本 下載 D93/02 (PDF) - 英文本

丁屋出售 – 是否實益擁有人

D99/02 下載 D99/02 (DOC) - 繁體中文本 下載 D99/02 (PDF) - 繁體中文本

《稅務條例》第14(1)及68(4)條 – 購入物業的意圖 – 上訴人應提出證據證明資產投資的意圖是實際和可以實現的

D97/02 下載 D97/02 (DOC) - 繁體中文本 下載 D97/02 (PDF) - 繁體中文本

ss 16(1), 17, 61 and 68(4) of the Inland Revenue Ordinance ('IRO') - whether or not an expense was incurred for the production of assessable profits - whether or not management fees are capable of sub-division and analysis - whether or not artificial transactions - burden of proof on taxpayer   [英文案例]

D85/02 下載 D85/02 (DOC) - 英文本 下載 D85/02 (PDF) - 英文本

whether certain sums are deductible as outgoings and expenses under s 16(1) - mere compliance with s 16(1) is not sufficient, it must also not be excluded under s 17(1) - whether the transaction was 'artificial or fictitious' - any contemporaneous document in support - must show he did incur liability for rental in respect of such user and the amounts claimed were attributable to the liabilities which he so incurred - burden of proof on the appellant - ss 14, 16, 17, 61 and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D82/02 下載 D82/02 (DOC) - 英文本 下載 D82/02 (PDF) - 英文本

買賣物業的盈餘應否課稅 – 有關費用的扣減 – 《稅務條例》第14(1)及68(4)條

D94/02 下載 D94/02 (DOC) - 繁體中文本 下載 D94/02 (PDF) - 繁體中文本

whether the sale of a property was trading in nature - it was crucial to ascertain the intention of the appellant at the time of acquisition of the property - the stated intention of the appellant was not decisive - actual intention had to be determined objectively - burden of proof on the appellant - definition of 'trade' - incumbent on the appellant to substantiate his contention - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D70/02 下載 D70/02 (DOC) - 英文本 下載 D70/02 (PDF) - 英文本
物業税    

whether certain items can be deducted from the rental income for the purpose of arriving at a net sum chargeable to property tax - legislature allows a flat rate of 20% per annum deduction for 'repairs and outgoings' - includes any cost of repair of the building that the owner may have to contribute - deduction for rates - appellants must show the rates were the subject of agreement between them and the tenant - neither here nor there that the appellants may have incurred over 20% of their rental income on repair - burden on appellants to show what actual cost of repair or maintenance was incurred or whether they did incur repair or maintenance cost higher than the 20% allowance - ss 5, 5B and 42 of the Inland Revenue Ordinance ('IRO') - s 10B(1) and (2) of the Interpretation and General Clauses Ordinance   [英文案例]

D71/02 下載 D71/02 (DOC) - 英文本 下載 D71/02 (PDF) - 英文本

whether rental income derived from the leasing of car-parking spaces in the common area of a housing estate subject to property tax - should all owners be named - uncertainty over the identities of co-owners - whether owners of non-residential units liable - ss 5(1), 5B(2), 51, 56A, 59(2)(b), 63 and 68(8) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D80/02 下載 D80/02 (DOC) - 英文本 下載 D80/02 (PDF) - 英文本
薪俸稅    

application under s 70A of the Inland Revenue Ordinance ('IRO') for correction of the assessment - intention of s 70A of the IRO - powers of assessor to correct errors - what sort of error envisaged by s 70A - whether that error on the part of the assessor constituted an arithmetical error or omission in the calculation of the amount of the assessable income within the meaning of s 70A - erred in construing the word 'entitled' as 'paid' is not the sort of error envisaged by s 70A - laxity on the part of the appellant in processing its case - repeated opportunities to rectify the error - failed to properly exercise his rights to challenge the assessment under ss 64(1) and 66 of the IRO - ss 9A(1), 51(1), 59(2), 64(1), 66, 68, 70 and 70A of the IRO   [英文案例]

D91/02 下載 D91/02 (DOC) - 英文本 下載 D91/02 (PDF) - 英文本

discourteous treatment by the Revenue - no relevance to tax liability   [英文案例]

D73/02 下載 D73/02 (DOC) - 英文本 下載 D73/02 (PDF) - 英文本

employment - source of income - s 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ('IRO') - costs - nature of advice   [英文案例]

D95/02 下載 D95/02 (DOC) - 英文本 下載 D95/02 (PDF) - 英文本

employment - source of income - whether liable to salaries tax - whether rental value assessable - foreign marriage - ss 2, 8(1), 8(1A), 8(1B), 9(1)(b), 9(2) and 29(1)(a) of the Inland Revenue Ordinance ('IRO') - hearing in the absence of the appellant   [英文案例]

D76/02 下載 D76/02 (DOC) - 英文本 下載 D76/02 (PDF) - 英文本

gratuity - whether upon termination of employment - s 9(2) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D60/02 下載 D60/02 (DOC) - 英文本 下載 D60/02 (PDF) - 英文本

home loan deduction - attorney of estate - mortgage repayment - whether home loan interest - s 26E of the Inland Revenue Ordinance ('IRO')   [英文案例]

D84/02 下載 D84/02 (DOC) - 英文本 下載 D84/02 (PDF) - 英文本

onus of proof - s 68 of the Inland Revenue Ordinance ('IRO') - no legitimate expectation that the Inland Revenue Department ('IRD') would anticipate what the tax representative might say shortly before the hearing of the appeal - whether or not required to identify the employer concerned - grounds to challenge assessment based on assets betterment statement - frivolous and vexatious appeal   [英文案例]

D69/02 下載 D69/02 (DOC) - 英文本 下載 D69/02 (PDF) - 英文本

s 12(1)(a) of the Inland Revenue Ordinance ('IRO') - whether medical expenses incurred in the course of producing income or for the purpose of producing income   [英文案例]

D72/02 下載 D72/02 (DOC) - 英文本 下載 D72/02 (PDF) - 英文本

s 9(1) of the Inland Revenue Ordinance ('IRO') - whether expenses incurred in order to place the appellant in a position in which he was able to earn part of the assessable income or expenses incurred in the production of the assessable income - whether or not the bonus constitutes part of the appellant's income   [英文案例]

D81/02 下載 D81/02 (DOC) - 英文本 下載 D81/02 (PDF) - 英文本

ss 8, 9 and 68(4) of the Inland Revenue Ordinance ('IRO') - whether or not the bonus was part of the remuneration payable and paid to the taxpayer under the employment agreement   [英文案例]

D74/02 下載 D74/02 (DOC) - 英文本 下載 D74/02 (PDF) - 英文本

whether artificial transaction - whether contract of service - s 61 of the Inland Revenue Ordinance ('IRO') - whether delay in taking action by the Commissioner   [英文案例]

D86/02 下載 D86/02 (DOC) - 英文本 下載 D86/02 (PDF) - 英文本

應否課繳薪俸稅 – 僱傭關係是否存在 – 是否以自僱身份提供服務 – 有關指引及基本驗證的方法 – 必須考慮所有客觀事實、證據及整個案情 – 舉證責任在上訴人身上 – 《稅務條例》第8、12(1)、14及68(4)條

D96/02 下載 D96/02 (DOC) - 繁體中文本 下載 D96/02 (PDF) - 繁體中文本

whether salaries tax is chargeable on a sum paid as provident scheme contribution by an employer directly to the provider of an employee's personal pension account overseas - it is neither paid to the taxpayer as salary - nor at no time did the taxpayer have direct control of - ss 8(1), 9(1), 9(2A), 11B, 11D and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D89/02 下載 D89/02 (DOC) - 英文本 下載 D89/02 (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2003年5月31日的狀況),請見附件(只有英文本)。

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