第14册
出版日期: 1999年9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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assessment - finality of decision by the Board of Review - procedure defects or merits - whether the decision of the Board of Review in D15/98, IRBRD, vol 13, 163 was final - ss 69(1), 70, 82A(1)(a), 82B(2) of the Inland Revenue Ordinance, Chapter 112 [英文案例] |
D154/98 |
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whether a reasonable excuse for failure to notify chargeability and return assessable profits - whether penalty of approximately 100% excessive in the circumstances - s 82A(1) of the Inland Revenue Ordinance [英文案例] |
D179/98 |
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利得税 |
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asset betterment statements - method of estimating income - taxpayer to prove it excessive [英文案例] |
D174/98 |
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delay in submitting tax returns - additional tax as penalty - whether excessive - ss 51(1), 80 and 82A of the Inland Revenue Ordinance [英文案例] |
D177/98 |
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licensed moneylender under Moneylenders Ordinance, Chapter 163 - loans made to associated company - whether money lent in the course of the business of the lending of money within Hong Kong - whether loans considered capital investment - bad debts - whether allowable deductions - ss 16(d) and 17(1)(c) of the Inland Revenue Ordinance ('IRO') , Chapter 112 [英文案例] |
D153/98 |
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long service payment - taxpayer re-engaged by the same company under new contract - delayed payment - whether chargeable to tax - ss 31R(2) and 31Y(2) of the Employment Ordinance, Chapter 57 [英文案例] |
D104/98 |
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whether a sum received as compensation for premature termination of a tenancy is a trading receipt or a capital receipt [英文案例] |
D170/98 |
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薪俸税 |
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appeal heard in the absence of Taxpayer - s 68(2D) of the Inland Revenue Ordinance - whether separation payment represents income from employment under ss 8(1)(a) and 9(1)(a) of the IRO - real nature of the payment [英文案例] |
D2/99 |
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notice of appeal - extension of time - Inland Revenue Ordinance s 66(1A) [英文案例] |
D176/98 |
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special payment on termination of employment contract - accessibility - whether income arising in or derived from Hong Kong from any office or employment of profit - compensation for loss of office - ss 8(1) and 9(1) of the Inland Revenue Ordinance, Chapter 112 [英文案例] |
D167/98 |
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whether income subject to profits tax or salaries tax - ss 8, 9, 12(1)(a), 14, 68(4) of the Inland Revenue Ordinance [英文案例] |
D178/98 |
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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1999年8月31日的状况),请见附件。