列印

第20冊第1增訂本

出版日期:2006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    

incorrect tax return — relying on employer's returns not a reasonable excuse — whether "or" in paragraph 48 of D118/02 should be "and" — "resort to investigation" category — whether additional tax is excessive — s 82A of the Inland Revenue Ordinance ("IRO")   [英文案例]

D9/05 下載 D9/05 (DOC) - 英文本 下載 D9/05 (PDF) - 英文本

whether or not the additional tax was excessive — whether or not the period of time taken for investigation and the raising of estimated assessment was excessive — whether or not a period of 56 to 64 months for the purpose of calculating the amount for commercial restitution is justified and excessive   [英文案例]

D21/05 下載 D21/05 (DOC) - 英文本 下載 D21/05 (PDF) - 英文本
個人入息課稅評稅    

eligibility to claim personal assessment under s 41 of the Inland Revenue Ordinance ("IRO") — meaning of "permanent resident" as defined under s 41 — reference to whether appellant or husband had ordinarily resided in Hong Kong — the meaning of the phrase "ordinary residence"   [英文案例]

D7/05 下載 D7/05 (DOC) - 英文本 下載 D7/05 (PDF) - 英文本
利得稅    

real property — whether acquired as capital asset or trading asset — badges of trade — whether expenses should be allowed — ss 16(2), 17(2)(b) and 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D10/05 下載 D10/05 (DOC) - 英文本 下載 D10/05 (PDF) - 英文本

source of profits — stock brokerage commission earned in overseas market — profits on execution of orders from Hong Kong clients versus overseas clients - s 14 of the Inland Revenue Ordinance ("IRO")   [英文案例]

D79/03 下載 D79/03 (DOC) - 英文本 下載 D79/03 (PDF) - 英文本

source of profits — whether profits arose in or derived from Hong Kong — focus on the operations or activities of the taxpayer — emphasis on purchase orders as an integral part of a trading transaction   [英文案例]

D3/05 下載 D3/05 (DOC) - 英文本 下載 D3/05 (PDF) - 英文本

whether or not costs ordered by the Barristers Disciplinary Tribunal and paid by the appellant were deductible expenses — ss 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

D19/05 下載 D19/05 (DOC) - 英文本 下載 D19/05 (PDF) - 英文本

whether or not the entire sum should be assessed or only 20% thereof should be charged — whether or not the sum was in the nature of a prepayment or deposit - ss 14(1),16(1) & 60 of the Inland Revenue Ordinance ("the IRO")   [英文案例]

D18/05 下載 D18/05 (DOC) - 英文本 下載 D18/05 (PDF) - 英文本
薪俸稅    

appeal out of time — whether extension of time should be granted — Inland Revenue Ordinance ("IRO") s 66(1A)   [英文案例]

D14/05 下載 D14/05 (DOC) - 英文本 下載 D14/05 (PDF) - 英文本

gratuity payment — severance payment — s 31B(1) and (2), 31D, 31I, 31IA and 31Q of the Employment Ordinance("EO") — ss 8(1) and 9(1) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D28/05 下載 D28/05 (DOC) - 英文本 下載 D28/05 (PDF) - 英文本

income arising from employment — whether a payment induced taxpayer to continue in employment — whether payment compensation for loss of employment   [英文案例]

D4/05 下載 D4/05 (DOC) - 英文本 下載 D4/05 (PDF) - 英文本

rent received from employer — whether genuine landlord and tenant relationship   [英文案例]

D16/05 下載 D16/05 (DOC) - 英文本 下載 D16/05 (PDF) - 英文本

sign-on bonus — reward for future services — emolument arose from the employment — onus wholly on the appellant to show the assessment excessive or incorrect on appeal — s 68(4) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D24/05 下載 D24/05 (DOC) - 英文本 下載 D24/05 (PDF) - 英文本

time apportionment for employment outside Hong Kong — double taxation — ss 8(1A)(a), 8(1A)(c), 11B and 11D(b) of the Inland Revenue Ordinance ("IRO")   [英文案例]

D11/05 下載 D11/05 (DOC) - 英文本 下載 D11/05 (PDF) - 英文本

補足款項 – 是否入息

D13/05 下載 D13/05 (DOC) - 繁體中文本 下載 D13/05 (PDF) - 繁體中文本

whether or not the housing assistance received was a refund of rent and not fully assessable to salaries tax — s 9(1)(a), 9(1)(c), 9(1A)(a)(i), 9(1A)(a)(ii), 9(1A)(c) and 9(2) of the Inland Revenue Ordinance ("IRO") — the test to determine whether a payment was a rental refund — whether or not the Company pays the rent payable by the appellant under the statutory term of s 9(1A)(a)(i)   [英文案例]

D23/05 下載 D23/05 (DOC) - 英文本 下載 D23/05 (PDF) - 英文本

whether or not the payment was in the nature of compensation for loss of rights — ss 8(1), 9(1)(a) & 68(4) of the Inland Revenue Ordinance ("the IRO")   [英文案例]

D17/05 下載 D17/05 (DOC) - 英文本 下載 D17/05 (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11月30日的狀況),請見附件(只有英文本)。

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