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Volume 8 First Supplement

Publication Date: Jan 1994




  Decision No. Download

failure to file return in time - whether penalty excessive - s 82A of the Inland Revenue Ordinance  

D22/93 Download D22/93 (DOC) EN - English Download D22/93 (PDF) EN - English

incorrect tax return and failure to file tax returns - conduct of taxpayer - quantum of penalties - s 82A of the Inland Revenue Ordinance  

D9/93 Download D9/93 (DOC) EN - English Download D9/93 (PDF) EN - English

late filing of return - requirement for audited accounts - jurisdiction of Board of Review - quantum of amount of penalty - s 82A of Inland Revenue Ordinance  

D29/93 Download D29/93 (DOC) EN - English Download D29/93 (PDF) EN - English

profits tax - late filing of tax return after estimated assessment - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D11/93 Download D11/93 (DOC) EN - English Download D11/93 (PDF) EN - English

purchase of flat claimed to be as a residence - evidence disproved the assertions of taxpayer - profit subject to profits tax  

D28/93 Download D28/93 (DOC) EN - English Download D28/93 (PDF) EN - English

sale of plots of land - whether profit realised on sale of long term investments  

D26/93 Download D26/93 (DOC) EN - English Download D26/93 (PDF) EN - English

whether taxpayer carried on business in Hong Kong - whether profits subject to assessment to profits tax  

D27/93 Download D27/93 (DOC) EN - English Download D27/93 (PDF) EN - English

whether second assessment can be validly issued on same income already assessed under previous valid assessment  

D12/93 Download D12/93 (DOC) EN - English Download D12/93 (PDF) EN - English

whether taxpayer an employee or independent agent - broker's runner  

D24/93 Download D24/93 (DOC) EN - English Download D24/93 (PDF) EN - English