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第18冊第1增訂本

出版日期:2004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    

failure to report income - shares in exchange for option to acquire share - quantum - whether excessive   [英文案例]

D18/03 下載 D18/03 (DOC) - 英文本 下載 D18/03 (PDF) - 英文本

failure to submit return as required - quantum - whether excessive   [英文案例]

D10/03 下載 D10/03 (DOC) - 英文本 下載 D10/03 (PDF) - 英文本

incorrect return - a one-off understatement - a delay of about six years in collecting tax - no reasonable excuse - not remorseful but co-operative as investigation was concluded in about six months - liable to be assessed to additional tax - there must be an element of punishment for understating income - 72.8% was not excessive in the circumstances - assessment made on the basis of the compromise agreement reached between the Revenue and the appellant was final and conclusive - ss 68(4), 70, 82A(1)(a) and 82B(3) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D31/03 下載 D31/03 (DOC) - 英文本 下載 D31/03 (PDF) - 英文本

incorrect tax return - whether appellant can use mistaken reliance on tax representative as a reasonable excuse - whether or not due allowance has been given in assessing additional tax at 7.47%   [英文案例]

D15/03 下載 D15/03 (DOC) - 英文本 下載 D15/03 (PDF) - 英文本

reasonable excuses for understating one's income - whether additional tax representing 14.46% of the amount of tax undercharged excessive - s 82A of the Inland Revenue Ordinance ('IRO')   [英文案例]

D6/03 下載 D6/03 (DOC) - 英文本 下載 D6/03 (PDF) - 英文本

ss 51(2), 68(4) and 82A(1) of the Inland Revenue Ordinance ('IRO') - burden on taxpayer to make a return within the statutory period - whether mere oversight or carelessness can constitute 'reasonable excuse' from complying with s 51(2) of the IRO - whether or not the penalty is modest in view of the excessive delay and the amount involved   [英文案例]

D25/03 下載 D25/03 (DOC) - 英文本 下載 D25/03 (PDF) - 英文本
利得稅    

income from employment or income from carrying on a business on own account - profits tax charging provision - salaries tax charging provision - onus of proof on appellant - fundamental test to be applied is the person who has engaged himself to perform these services performing them as a person in business on his own account - if 'yes', then the contract is a contract for services - if 'no', then the contract is a contract of service - relevant factors to be considered - no exhaustive list - ss 8(1), 8(1A), 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') - no appellant has the right to amend any statement of facts   [英文案例]

D16/03 下載 D16/03 (DOC) - 英文本 下載 D16/03 (PDF) - 英文本

property - whether trading asset - instruction to sell shortly after purchase   [英文案例]

D20/03 下載 D20/03 (DOC) - 英文本 下載 D20/03 (PDF) - 英文本

sale of property - intention at the time of acquisition - s 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D14/03 下載 D14/03 (DOC) - 英文本 下載 D14/03 (PDF) - 英文本

《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真確、實際和可以實現的

D23/03 下載 D23/03 (DOC) - 繁體中文本 下載 D23/03 (PDF) - 繁體中文本

whether or not profits derived from trading were sourced outside Hong Kong - whether profits in question should be apportioned when the profits were derived partly from Hong Kong and partly outside Hong Kong - ss 66(3) and 68 of the Inland Revenue Ordinance ('IRO') - whether or not prejudice to respondent on the additional ground of appeal - burden of proof - frivolous and vexatious and an abuse of the process - order to pay costs   [英文案例]

D1/03 下載 D1/03 (DOC) - 英文本 下載 D1/03 (PDF) - 英文本

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 - direct evidence of those involved at the time of the acquisition would be highly relevant - burden of proof on the appellant - incumbent on the appellant to substantiate its contention - ss 29(6), 51(1), 51(2), 51C, 51D, 59(2), 59(3), 59(4), 60(1), 60(2), 63K, 68(4), 70A, 79 and 80 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D13/03 下載 D13/03 (DOC) - 英文本 下載 D13/03 (PDF) - 英文本

whether trading activities - flats purchased and sold within short duration   [英文案例]

D9/03 下載 D9/03 (DOC) - 英文本 下載 D9/03 (PDF) - 英文本
薪俸稅    

appeal out of time - whether reasonable excuse - s 66 of the Inland Revenue Ordinance ('IRO')   [英文案例]

D2/03 下載 D2/03 (DOC) - 英文本 下載 D2/03 (PDF) - 英文本

assets betterment statement - ss 66(1) and 68(4) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D3/03 下載 D3/03 (DOC) - 英文本 下載 D3/03 (PDF) - 英文本

逾期上訴 – 工作繁忙及個人疏忽 – 《稅務條例》第66條 – 收入是否受僱入息

D4/03 下載 D4/03 (DOC) - 繁體中文本 下載 D4/03 (PDF) - 繁體中文本

new or continuous employment - 60-day exemption - ss 8(1), 8(1A), 8(1B) and 11B of the Inland Revenue Ordinance ('IRO')   [英文案例]

D30/03 下載 D30/03 (DOC) - 英文本 下載 D30/03 (PDF) - 英文本

restructuring of a bank leading to the closure of a department where the appellant was employed - assessability of a sum paid by the bank on the cessation of the employment of the appellant - onus of proof on the appellant   [英文案例]

D36/03 下載 D36/03 (DOC) - 英文本 下載 D36/03 (PDF) - 英文本

source of income - whether arising in or derived from Hong Kong - statutory exemption - whether all services rendered outside Hong Kong - 60 day grace period - visits - s 8, 8(1A) and 8(1B) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D27/03 下載 D27/03 (DOC) - 英文本 下載 D27/03 (PDF) - 英文本

taxability of income arising from employment with constituent members of multi-national groups of companies - s 8(1) and 8(1A) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D37/03 下載 D37/03 (DOC) - 英文本 下載 D37/03 (PDF) - 英文本

whether a sum paid by an employer to an employee on the completion of contract was a gratuity - whether it is chargeable income - onus of proof on appellant - ss 8(1)(a), 9(1)(a) and 68(4) of the Inland Revenue Ordinance ('IRO') - ss 31B(1), 31B(2) and 31D(1)(b) of the Employment Ordinance ('EO')   [英文案例]

D12/03 下載 D12/03 (DOC) - 英文本 下載 D12/03 (PDF) - 英文本

上訴人從僱主所收取的款項是否屬於受僱入息 – 應否課繳薪俸稅 – 逾期上訴 – 舉證責任在上訴人身上 –《稅務條例》第66(1)及66(1A)條

D7/03 下載 D7/03 (DOC) - 繁體中文本 下載 D7/03 (PDF) - 繁體中文本

whether income derived from services rendered in Hong Kong - sum paid in consideration of a restrictive covenant - s 8(1) and 8(1A)(a) of the Inland Revenue Ordinance ('IRO')   [英文案例]

D139/02 下載 D139/02 (DOC) - 英文本 下載 D139/02 (PDF) - 英文本

whether or not the appellant rendered outside Hong Kong all the services in connection with his employment with the employer - s 8(1A)(b)(ii) and 8(1B) of the Inland Revenue Ordinance ('IRO') - meaning of the word 'days' in s 8(1B) of the IRO   [英文案例]

D11/03 下載 D11/03 (DOC) - 英文本 下載 D11/03 (PDF) - 英文本

whether the sum of money is a rental refund or a salary - s 9(1A) of the Inland Revenue Ordinance ('IRO') - whether or not landlord and tenant relationship is crucial in a claim under s 9(1A)(a)(ii) of the IRO - whether or not it is necessary to have a nexus between the payment by the employee and his or her use of the property for which the rent is paid   [英文案例]

D35/03 下載 D35/03 (DOC) - 英文本 下載 D35/03 (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11月30日的狀況),請見附件(只有英文本)。

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