列印

第2冊第4增訂本

出版日期:1986年8月

----------------------------------------

已出版的個案摘要

----------------------------------------

  案件編號 下載
利得稅    

Additional Tax—Section 82A of the Inland Revenue Ordinance—understatement of assessable profits—reliance on professional service—whether reasonable excuse—whether penalty excessive   [英文案例]

D24/85 下載 D24/85 (DOC) - 英文本 下載 D24/85 (PDF) - 英文本

Profits tax—additional assessment—additional Profits Tax derived from the sale of stamps    [英文案例]

D34/85 下載 D34/85 (DOC) - 英文本 下載 D34/85 (PDF) - 英文本

Profits Tax—additional assessment—appellant dispensed with the filing of Annual Profits Tax Returns—Assets Betterment Statement—onus of proving assessment wrong    [英文案例]

D28/85 下載 D28/85 (DOC) - 英文本 下載 D28/85 (PDF) - 英文本

Profits tax—cessation of manufacturing business—whether surplus on disposal of trading stock assessable—Section 15C of the Inland Revenue Ordinance—whether compensation payment for breach of contract allowable—Section 15D(2)—redevelopment of property—whether property dealing business commenced   [英文案例]

D19/85 下載 D19/85 (DOC) - 英文本 下載 D19/85 (PDF) - 英文本

Profits tax—Section 14 of the Inland Revenue Ordinance—commitment to purchase property under construction—whether profit on resale a capital gain   [英文案例]

D32/85 下載 D32/85 (DOC) - 英文本 下載 D32/85 (PDF) - 英文本

Profits Tax—Section 14 of the Inland Revenue Ordinance—profits on the resale of goods overseas—whether derived from Hong Kong   [英文案例]

D27/85 下載 D27/85 (DOC) - 英文本 下載 D27/85 (PDF) - 英文本
薪俸稅    

Additional Tax—Section 82A of the Inland Revenue Ordinance—omission of part of the taxable emoluments—genuine mistake—whether reasonable excuse   [英文案例]

D13/85 下載 D13/85 (DOC) - 英文本 下載 D13/85 (PDF) - 英文本

Salaries Tax—bonus based on percentage of net profits—payment made in the following year—date of accrual—Section 11D of the Inland Revenue Ordinance   [英文案例]

D35/85 下載 D35/85 (DOC) - 英文本 下載 D35/85 (PDF) - 英文本

Salaries Tax—employee of a Hong Kong subsidiary—also employee of the overseas parent company—whether income wholly arising in Hong Kong   [英文案例]

D43/85 下載 D43/85 (DOC) - 英文本 下載 D43/85 (PDF) - 英文本

Salaries tax—income chargeable under Section 8( 1A )(a) of the Inland Revenue Ordinance, Cap. 112—Hong Kong Salaries Tax reimbursed by employer—whether subject to apportionment   [英文案例]

D31/85 下載 D31/85 (DOC) - 英文本 下載 D31/85 (PDF) - 英文本

Salaries Tax—Section 8(1) and ( 1A ) of the Inland Revenue Ordinance—sources of income—employee of Hong Kong Corporation residing in Hong Kong—duties partly performed outside Hong Kong—whether income arose in or derived from Hong Kong   [英文案例]

D14/85 下載 D14/85 (DOC) - 英文本 下載 D14/85 (PDF) - 英文本
香港政府一站通適應性網頁設計現已推出 稅務局
本網頁符合超文本標示語言(HTML)4.0嚴格修訂要求 本網頁遵守萬維網聯盟(W3C)的無障礙網頁倡議(WAI) - 無障礙網頁2.0指引中的2A級要求