|
案件编号 |
下载 |
补加税评税 |
|
|
background of the taxpayer - cooperation with the assessor - uniform rate of penalty tax assessment [英文案例] |
D33/99 |
|
extension of time - notice of appeal filed out of time - ss 66(1A) and 82A of the Inland Revenue Ordinance [英文案例] |
D32/99 |
|
failure to include in tax return a sizable taxable gratuity - no reasonable excuse - penalty not excessive - Inland Revenue Ordinance, Chapter 112, s 82A [英文案例] |
D14/99 |
|
incorrect profits tax return - without reasonable excuse - penalty under s 82A of the Inland Revenue Ordinance [英文案例] |
D13/99 |
|
incorrect salaries tax return - failure to disclose certain sums chargeable to tax - lack of detailed knowledge of Hong Kong tax law - 10% penalty - whether a reasonable excuse existed under s 82A of the Inland Revenue Ordinance [英文案例] |
D27/99 |
|
incorrect salaries tax return - ss 11D(a), 51, 68(4), 68(8)(a), 82A and 82B of the Inland Revenue Ordinance [英文案例] |
D34/99 |
|
s 82A of the Inland Revenue Ordinance - late filing of returns - whether quantum of penalty excessive - whether professional advisers' negligence a mitigating factor [英文案例] |
D31/99 |
|
standard practice of Inland Revenue Department to draw attention of the taxpayer the possibility to impose penalty tax - whether withdrawal of the objection was part of a full and final settlement - whether the Commissioner was barred to assess penalty tax [英文案例] |
D36/99 |
|
taxpayer's return filed late - factors to be taken into account to assess propriety of additional tax being imposed - good track record of submitting returns on time - lack of candour on the part of the taxpayer - mitigating circumstances - ss 82A and 82B(2)(c) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D26/99 |
|
利得税 |
|
|
acquisition and sale of property - intention at time of purchase - change of intention after purchase - date of change of intention - burden of proof on purchaser - whether tax chargeable upon revaluation of property - s 68(4) of the Inland Revenue Ordinance [英文案例] |
D180/98 |
|
acquisition of property - intention of taxpayer at time of acquisition - burden of proof on purchaser - lack of supporting evidence fatal to the appeal - ss 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') - discretion to order costs under s 68(9) of the IRO [英文案例] |
D9/99 |
|
application for an extension of time to appeal against the determination of the Commissioner - meaning of 'other reasonable cause' under s 66(1A) of the Inland Revenue Ordinance [英文案例] |
D4/99 |
|
deductible expense - management fee accountable to service company - ss 16 and 68(9) of the Inland Revenue Ordinance [英文案例] |
D17/99 |
|
deduction in assessable profit in preceding year on the basis of loss on securities found to be missing - all the lost shares recovered - whether gains on disposal of recovered shares should be charged to tax [英文案例] |
D11/99 |
|
future contracts in USA - whether outgoings deductible - Inland Revenue Ordinance, s 16(1) [英文案例] |
D29/99 |
|
interest income - whether the taxpayer took part in the transaction as trader or as agent - whether the business carried on in Hong Kong - s 15(1)(f) of the Inland Revenue Ordinance - whether the interest income has accrued to the taxpayer [英文案例] |
D20/99 |
|
profits realized from sale of property - whether for investment or trading purpose - intention of taxpayer at the time of acquisition - Inland Revenue Ordinance, Chapter 112, s 68(4) [英文案例] |
D15/99 |
|
profits realized from sale of property - whether for investment or trading purpose - intention of taxpayer at the time of acquisition - Inland Revenue Ordinance, Chapter 112, ss 2(1), 14(1) and 68(4) [英文案例] |
D28/99 |
|
service company - management fee - whether deductible in computing the assessable profit - Practice Note No. 24 - Inland Revenue Ordinance, Chapter 112, ss 16, 17, 61, 64, 68(4) and Rule 2A(1) of the Inland Revenue Rules [英文案例] |
D19/99 |
|
whether assets purchased medical records or goodwill - whether plant and thus qualifying for depreciation allowances [英文案例] |
D23/99 |
|
whether gain on disposal of properties was of capital or trade in nature [英文案例] |
D10/99 |
|
whether the sale of a property was a sale of capital asset or trading stock - testing the taxpayer's assertion against the surrounding circumstances - under what circumstances would the rebuilding allowance be granted - ss 14(1) and 60 of the Inland Revenue Ordinance [英文案例] |
D30/99 |
|
薪俸税 |
|
|
allowable deductions - meaning of 'outgoings and expenses' - whether taxpayer entitled to claim deductions - s 12(1)(a) of the Inland Revenue Ordinance [英文案例] |
D8/99 |
|
ascertaining the number of employment contract and the source of income - the Commissioner is entitled to scrutinize all evidence, documentary or otherwise, that is relevant to the matter concerned - ss 8(1), 12(1)(a) and 68(4) of the Inland Revenue Ordinance [英文案例] |
D35/99 |
|
income - severance payments and long service payments - ss 8 and 9(1)(a) of the Inland Revenue Ordinance - ss 31B(2), 31J(2), 31R, 31T(1) and 31T(2) of the Employment Ordinance [英文案例] |
D25/99 |
|
whether the housing allowance is exempt from salaries tax assessment - Inland Revenue Ordinance, s 9(1)(a) [英文案例] |
D18/99 |
|
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。