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第18冊第2增訂本

出版日期:2004年4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 returns — re-opening an issue — whether assessment excessive — whether unco-operative attitude — s 70 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D69/03 下載 D69/03 (DOC) - 英文本 下載 D69/03 (PDF) - 英文本

the appellant omitted to report 41.64% of her total income for six years of assessment from 1993/94 to 1998/99 — attempt to conceal earnings from the purview of the Revenue — submission of incorrect tax returns without reasonable excuse — imposition of additional assessments at the average rate of 73.85% of the tax undercharged — it is the basic obligation of every taxpayer to report all income to the Revenue — such basic obligation was personal to taxpayers — such obligation cannot be compromised by pretending that its non-fulfillment might be of benefit to the Revenue — claim to rely on the advice of a professional accountant as a reasonable excuse — need proof to substantiate such claim — relatively small amount of incomes received was not a reasonable excuse for their omissions — little co-operation of the appellant in the course of the Revenue's investigation — adopted a wait and see attitude even after being reminded of the basic obligation — time consuming investigation — ample justification for adopting a higher rate of additional assessments   [英文案例]

D40/03 下載 D40/03 (DOC) - 英文本 下載 D40/03 (PDF) - 英文本

whether or not reasonable excuse for filing late returns — penalty tax was assessed regardless of whether tax was assessed and duly paid under estimated assessments raised on the appellant — penalty tax need not be restricted to compensation or commercial restitution for late payment — whether or not appellant's ability to pay penalty tax is relevant to the level of penalty assessed — whether or not 14% is well within the norm of penalty cases for persistent delays in lodging profits tax returns — whether or not good faith of appellant by submitting fairly accurate management accounts to the assessor within ten days of the due date for filing profits tax returns before any estimated assessment was issued by the assessor is a mitigating circumstance   [英文案例]

D67/03 下載 D67/03 (DOC) - 英文本 下載 D67/03 (PDF) - 英文本
利得稅    

appeal hearing — adjournment granted once — appellant remained out of the jurisdiction — appeal hearing resumed after two years — appellant's failure to attend — no other reasonable cause — application for stay of proceedings — discretionary — purpose of staying civil proceedings pending the resolution of parallel criminal proceedings — ensure a suspect has a fair criminal trial — not to encourage him to stay away from any criminal trial — nor to protect a suspect from arrest — no reason for further stay of this appeal — s 68(2B) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D46/03 下載 D46/03 (DOC) - 英文本 下載 D46/03 (PDF) - 英文本

disposition of units in small house — whether the units were capital or trading assets   [英文案例]

D53/03 下載 D53/03 (DOC) - 英文本 下載 D53/03 (PDF) - 英文本

real property — whether profits were capital in nature and were not assessable to profits tax — ss 2, 14, 61, 61A and 68(4) of the Inland Revenue Ordinance ("IRO") — ss 26 and 28(3) of the Buildings Ordinance ("BO") — costs — appeal obviously unsustainable — s 68(9) of the IRO   [英文案例]

D55/03 下載 D55/03 (DOC) - 英文本 下載 D55/03 (PDF) - 英文本

real property — whether profits were capital in nature and were not assessable to profits tax — ss 2, 14, 61, 61A and 68(4) of the Inland Revenue Ordinance ("IRO") — ss 26 and 28(3) of the Buildings Ordinance ("BO") — costs — appeal obviously unsustainable — s 68(9) of the IRO   [英文案例]

D56/03 下載 D56/03 (DOC) - 英文本 下載 D56/03 (PDF) - 英文本

real property — whether profits were capital in nature and were not assessable to profits tax — ss 2, 14, 61, 61A and 68(4) of the Inland Revenue Ordinance ("IRO") — ss 26 and 28(3) of the Buildings Ordinance ("BO") — costs — appeal obviously unsustainable — s 68(9) of the IRO   [英文案例]

D57/03 下載 D57/03 (DOC) - 英文本 下載 D57/03 (PDF) - 英文本

real property — whether profits were capital in nature and were not assessable to profits tax — ss 2, 14, 61, 61A and 68(4) of the Inland Revenue Ordinance ("IRO") — ss 26 and 28(3) of the Buildings Ordinance ("BO") — costs — appeal obviously unsustainable — s 68(9) of the IRO   [英文案例]

D58/03 下載 D58/03 (DOC) - 英文本 下載 D58/03 (PDF) - 英文本

royalty income — whether profits arising in or derived from business carried on in Hong Kong — apportionment of profits derived — powers of assessor under s 60 — ss 14, 15(1)(b), 59 and 60 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D45/03 下載 D45/03 (DOC) - 英文本 下載 D45/03 (PDF) - 英文本

source of profits — whether profits arising in or derived from Hong Kong — whether transaction artificial or fictitious — s 61 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D76/03 下載 D76/03 (DOC) - 英文本 下載 D76/03 (PDF) - 英文本

《稅務條例》第14(1)及68(4)條 – 購入物業時的意圖 – 上訴人應提出證據證明投資資本資產的意圖是真確、實際和可以實現的 – 應否給予裝修費的減免

D52/03 下載 D52/03 (DOC) - 繁體中文本 下載 D52/03 (PDF) - 繁體中文本

ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — sale of property — intention at the time of acquisition — onus of proof on the taxpayer to show that the intention to invest on capital asset was genuinely held, realistic and realizable — whether or not a quick sale of an asset at a substantial profit is per se indicative of a trading activity   [英文案例]

D61/03 下載 D61/03 (DOC) - 英文本 下載 D61/03 (PDF) - 英文本

whether or not net commission and brokerage income from dealings on behalf of its customers of stocks traded on stock exchanges outside Hong Kong and income arising from margin facilities granted by the appellant to customers for trading on overseas stock exchanges were incomes sourced from Hong Kong — ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D72/03 下載 D72/03 (DOC) - 英文本 下載 D72/03 (PDF) - 英文本
薪俸稅    

供養父母免稅額 – 兩人或多於兩人有資格提出申索而未能達成協議 – 稅務局局長的決定權 – 《稅務條例》第33條

D51/03 下載 D51/03 (DOC) - 繁體中文本 下載 D51/03 (PDF) - 繁體中文本

every employee is responsible to get himself from his home to his place of work — a fundamental rule in tax law — travelling expenses — personal and private expenditure — whether partial reimbursement from an employer of taxi fares incurred by an employee travelling in early morning hours from his home to his place of work was taxable as part of the employee's assessable income — crucial to ascertain the duty of the appellant   [英文案例]

D47/03 下載 D47/03 (DOC) - 英文本 下載 D47/03 (PDF) - 英文本

salaried partner — whether partner or employee   [英文案例]

D68/03 下載 D68/03 (DOC) - 英文本 下載 D68/03 (PDF) - 英文本

salaries tax is chargeable in respect of income arising in or derived from Hong Kong from any employment — source of income — the place where the services were performed is irrelevant — statutory 60 day grace period — the test to apply — "totality of facts" test — the "three factors" test as provided in the Departmental Interpretation and Practice Notes No 10 (Revised) ("DIPN 10 (Revised)") — onus of proof on the taxpayer — the taxpayer failed to prove that his employment was a non-Hong Kong source employment — time basis assessment not applicable — validity of determination — ss 8(1), 8(1A), 8(1B), 63, 64(4), 66(1) and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D59/03 下載 D59/03 (DOC) - 英文本 下載 D59/03 (PDF) - 英文本

ss 9A, 61 and 61A of the Inland Revenue Ordinance ("IRO") — whether or not the carrying out of the services was in substance holding by him of an office or employment of profit   [英文案例]

D62/03 下載 D62/03 (DOC) - 英文本 下載 D62/03 (PDF) - 英文本

whether a sum received by an appellant upon termination of his service was chargeable to salaries tax — reason for the payment — substantial element of the payment — a mixed purpose case — apportionment of the sum between the different elements of the payment   [英文案例]

D38/03 下載 D38/03 (DOC) - 英文本 下載 D38/03 (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2004年2月29日的狀況),請見附件(只有英文本)。

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