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Volume 33 First Supplement

Publication Date: Jan 2019

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

fail to comply with the requirements of a notice – sections 51(1), 59, 68, 80(2), 82(1) and 82A of the Inland Revenue Ordinance (‘the Ordinance’)

D8/17 Download D8/17 (DOC) EN - English Download D8/17 (PDF) EN - English
PROFITS TAX    

appeal against assessment – whether Determination successfully sent to Appellant by mail – whether Notice of Appeal lodged out of time – whether leave to extend time should be given – sections 58 and 66 of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]

D12/17 Download D12/17 (DOC) TC - Traditional Chinese Download D12/17 (PDF) TC - Traditional Chinese

insurance agency business – whether payment received from non-contractual party for services rendered - sections14, 68(9) and 80(2)(c) of the Inland Revenue Ordinance (‘IRO’)

D7/17 Download D7/17 (DOC) EN - English Download D7/17 (PDF) EN - English

notice of appeal out of time – proving service by post – section 58 of the Inland Revenue Ordinance (‘IRO’) – relevant time to consider the filing of notice of appeal – discretion to extend time – section 66 (1A) of the IRO – whether or not absence from Hong Kong is a reason for granting time extension – whether or not insufficient postage for the mail could be considered as a ‘reasonable cause’ – the intention of the taxpayer at the time of acquisition

D11/17 Download D11/17 (DOC) EN - English Download D11/17 (PDF) EN - English
SALARIES TAX    

appellant applying Disabled Dependent Allowance (‘DPA’) – appellant’s brother applying elderly residential care expenses reduction (‘RCE’) for the same year of assessment – appellant unable to reach agreement with brother as to who should apply for RCE – whether Commissioner should consider appellant’s DPA application – whether the respondent should exercise discretion – sections 26D, 30, 31, 31A, 33, 66(3) and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese]

D9/17 Download D9/17 (DOC) TC - Traditional Chinese Download D9/17 (PDF) TC - Traditional Chinese

personal assessment – sending of notice of appeal comprising the covering letter and determination–whether appellant prevented to lodge an appeal within a month – costs order - sections 16, 17, 42, 51(8), 58(2), 58(3), 64(4), 66(1A) and 68(9) of the Inland Revenue Ordinance (the ‘Ordinance’)

D10/17 Download D10/17 (DOC) EN - English Download D10/17 (PDF) EN - English

Note: The latest position of unsettled appeals is shown in either (a) Table of Appeals to Court of First Instance or (b) Table of Appeals to Court of Appeal/Court of Final Appeal. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

To view "Table of Appeals to Court of First Instance/Court of Appeal/Court of Final Appeal" (position as at 30.11.2018), please click here.