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第19冊第3增訂本

出版日期:2005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    

未在規定時間內提交該課稅年度的報稅表 – 罰款水平 –  《稅務條例》(第112章)第51(1),59(3),82A條

D77/04 下載 D77/04 (DOC) - 繁體中文本 下載 D77/04 (PDF) - 繁體中文本
利得稅    

locus standi of a bankrupt taxpayer in pursuing an appeal — jurisdiction of the Board in dismissing the appeal for lack of locus — ss 66, 67, 68(2), 68(2B)(c) and 82A of the Inland Revenue Ordinance ("IRO") — ss 12(1), 34(3A), 58(1) and 61(b) of the Bankruptcy Ordinance — s 19 of the Interpretation of General Clauses Ordinance   [英文案例]

D79/04 下載 D79/04 (DOC) - 英文本 下載 D79/04 (PDF) - 英文本

s 14 of the Inland Revenue Ordinance ("IRO") — whether carrying on the business of trading in listed shares in Hong Kong — question of fact in light of circumstances of case - whether losses arising from sale of shares deductible in computing income under personal assessment)   [英文案例]

D61/04 下載 D61/04 (DOC) - 英文本 下載 D61/04 (PDF) - 英文本

whether frequent absence from Hong Kong can be a ground for an extension of the time limit for appeal — s 66(1A) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D86/04 下載 D86/04 (DOC) - 英文本 下載 D86/04 (PDF) - 英文本
物業税    

exemption for profits tax — exemption for property tax — ss 5(2), 24 and 25 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D84/04 下載 D84/04 (DOC) - 英文本 下載 D84/04 (PDF) - 英文本
薪俸稅    

bonus received after termination of employment — ss 11C and 11D of the Inland Revenue Ordinance ("IRO") — whether bonus should be included in assessable income in year of receipt or last year of employment   [英文案例]

D75/04 下載 D75/04 (DOC) - 英文本 下載 D75/04 (PDF) - 英文本

sum received under recognized provident fund scheme — whether variation or rescission of employment contract — ss 8(2)(cc) and 9(1)(ab) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D83/04 下載 D83/04 (DOC) - 英文本 下載 D83/04 (PDF) - 英文本

whether compensation for wrongful termination of an employment contract is income from employment — whether an inducement to the taxpayer to enter into the employment agreement is chargeable to tax — when was the payment deemed to be accrued — whether there is distinction between salary owed to an employee and paid on the day of termination and payment in exchange for an existing right to a share of profits which is to be paid in the future — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D87/04 下載 D87/04 (DOC) - 英文本 下載 D87/04 (PDF) - 英文本

whether or not an extension of time to appeal should be granted — burden of proof was the appellant to give reasons for failure to lodge his appeal within time — whether or not the appellant rendered all his services outside Hong Kong — whether or not all his visits to Hong Kong were less than 60 days — ss 8(1A)(b), 8(1B) and 66(1A) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D76/04 下載 D76/04 (DOC) - 英文本 下載 D76/04 (PDF) - 英文本

whether or not the sums in question constituted income arising in or derived from Hong Kong from employment of profit — the true nature of the sums in question was to be examined — the label attached to the payment was not conclusive — ss 8(1), 8(2)(c)(i) and 9(1)(a)of the Inland Revenue Ordinance ("IRO"   [英文案例]

D73/04 下載 D73/04 (DOC) - 英文本 下載 D73/04 (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2005年5月31日的狀況),請見附件(只有英文本)。

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