第13册第1增订本
出版日期: 1999年1月
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已出版的个案摘要
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案件编号 |
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failure by a director to report chargeability to salaries tax - voluntary disclosure and invite the Commissioner to issue additional salaries tax assessments - imposition of additional tax may only be made by the Commissioner or a Deputy Commissioner personally - this power cannot be delegated to any other person - whether the Second Notice in this case is a valid notice - voluntary disclosure is a good mitigating factor - tariff rate for simple omission of income - s 82A of the Inland Revenue Ordinance [英文案例] |
D15/98 |
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failure by a resigned employee to report chargeability to salaries tax - whether omission by the taxpayer was a genuine honest mistake - what factor(s) regard as reasonable excuse for omission - not every slip of the mind constitute a reasonable excuse for such omission - a matter of degree - look at all the circumstances of the case to decide whether the taxpayer had reasonable excuse - duty to make a full, complete, accurate and correct return - 10% penalty under s 82A of Inland Revenue Ordinance - inflation is not a good reason for increasing the percentage under s 82A of IRO [英文案例] |
D14/98 |
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incomplete - a financial statement signed by only one director - whether reasonable excuse - ss 51(1) and 82A of the Inland Revenue Ordinance [英文案例] |
D23/98 |
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incorrect salaries tax return - failure to disclose director's fees and bonus received on 2 July 1996 in the tax return for the year of assessment 1995/96 - whether monies taxable when received or when entitlement to them established - whether a reasonable excuse existed under s 82A Inland Revenue Ordinance - demeanour of the taxpayer - 10% penalty under s 82A Inland Revenue Ordinance [英文案例] |
D46/98 |
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利得税 |
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acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) Inland Revenue Ordinance [英文案例] |
D54/98 |
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acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) Inland Revenue Ordinance [英文案例] |
D52/98 |
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acquisition of property - intention of purchaser at time of acquisition - burden of proof on purchaser - taxability of proceeds - s 16(1) Inland Revenue Ordinance [英文案例] |
D48/98 |
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loss arose from trading in foreign currencies - deductible - whether taxpayer had been carrying on a trade or business - s 14(1) of the Inland Revenue Ordinance, Chapter 112 [英文案例] |
D42/98 |
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profits arising from sale of property - investment or trade - intention at the time of acquisition - Inland Revenue Ordinance ss 68(4), 70 [英文案例] |
D28/98 |
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purchase and sale of residential property under construction - whether profits derived from the sale of a property assessable to profits tax - intention at the time of acquisition - whether quick sale indicative of an intention to trade [英文案例] |
D30/98 |
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real property - intention at the time of purchase - whether liable for profits tax - s 68(4) of the Inland Revenue Ordinance [英文案例] |
D17/98 |
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rebuilding allowance - whether intention 'realistic or realisable' - whether liable to profits tax - s 68(4) of the Inland Revenue Ordinance [英文案例] |
D19/98 |
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sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention at the time of acquisition 'genuinely held, realistic and realisable' [英文案例] |
D20/98 |
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whether profits derived from the sale of a property assessable to profits tax [英文案例] |
D12/98 |
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whether profits derived from the sale of three properties assessable to profits tax [英文案例] |
D13/98 |
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whether property acquired for the purpose of long term investment [英文案例] |
D24/98 |
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whether rental income or license fee derived from car parking space - ss 5(1), 5(2)(a) and 5B(2) of the Inland Revenue Ordinance [英文案例] |
D27/98 |
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whether sale of the property a trading activity - whether the property was purchased for the purpose as a residence - Inland Revenue Ordinance ss 2 & 68(2B) [英文案例] |
D38/98 |
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薪俸税 |
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allowable deductions - whether housing allowance was deductible - meaning of the word 'refund' under s 9(1A)(a)(ii) of the Inland Revenue Ordinance - whether entrance fee was deductible - s 12(1)(a) of the Inland Revenue Ordinance - whether medical expenses was deductible - discretion to order to pay cost - s 68(9) of the Inland Revenue Ordinance [英文案例] |
D21/98 |
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assessable income - meaning - Civil Service Regulations 735 - mileage allowance in respect of home-to-office journeys - ss 12(1)(a), 12(1)(b), 11B, 11C and 11D of the Inland Revenue Ordinance, Chapter 112 [英文案例] |
D39/98 |
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employment - source of income - whether liable to salaries tax - ss 8(1) and 8(1A)(b) of the Inland Revenue Ordinance [英文案例] |
D18/98 |
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retirement benefits under a company's internal pension scheme upon restructuring of the company's pension scheme - immediate re-employment on different terms - whether taxable - s 8 of the Inland Revenue Ordinance, Chapter 112 - ss 31R(2)(a), 31Y(2), 31T(2) of the Employment Ordinance, Chapter 57 [英文案例] |
D43/98 |
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whether payment described as 'long service payment' constituted long service payment within the meaning of the Employment Ordinance - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance - ss 31R and 31T(2) of the Employment Ordinance [英文案例] |
D25/98 |
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whether payment from assets of staff provident fund and staff retirement plan subject to salaries tax - whether recognized occupational retirement schemes - Inland Revenue Ordinance ss 2, 8(1), 9(1), 87A - Occupational Retirement Schemes Ordinance s 2 [英文案例] |
D33/98 |
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注:未完成的上诉的最新状况会列於「原讼法庭税务上诉案件列表」或「上诉法庭/终审法院税务上诉案件列表」。如上诉已有最终结果,该上诉案的状况会列於上述其中一表,并於下期的税务上诉案例中不获刊载。
如要查看「原讼法庭/上诉法庭/终审法院税务上诉案件列表」(截至1998年11月30日的状况),请见附件。