第10册
出版日期: 1995年10月
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已出版的个案摘要
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| 案件编号 | 下载 | |
|---|---|---|
| 补加税评税 | ||
husband and wife - failure to keep proper accounts and file correct tax returns - s 82A of the Inland Revenue Ordinance [英文案例] |
D7/95 |
|
late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例] |
D11/95 |
|
late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例] |
D1/95 |
|
late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例] |
D72/94 |
|
purchase and sale of property - whether profit liable to assessment [英文案例] |
D73/94 |
|
salaries tax - omission to include part of income in salaries tax return - s 82A of the Inland Revenue Ordinance [英文案例] |
D63/94 |
|
salaries tax – omission of part of emoluments – section 82A of the Inland Revenue Ordinance [英文案例] |
D75/94 |
|
| 利得税 | ||
property trading - previous comprise agreement - whether previous agreement binding in future [英文案例] |
D12/91 |
|
publisher of magazine - source of advertising and sales revenue [英文案例] |
D77/94 |
|
purchase and sale of property - whether profit liable to assessment [英文案例] |
D73/94 |
|
purchase and sale of residential apartment - whether profit assessable to profits tax [英文案例] |
D8/95 |
|
purchase and sale of residential apartment - whether trading or capital investment [英文案例] |
D70/94 |
|
sale of property - whether assessable to profits tax [英文案例] |
D3/95 |
|
source of profit - whether arising in or derived from Hong Kong [英文案例] |
D10/95 |
|
| 薪俸税 | ||
whether taxpayer an employee or self-employed [英文案例] |
D78/94 |
|