第15册第1增订本
出版日期: 2001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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duty of taxpayer to rectify his error in his return - section 82A of the Inland Revenue Ordinance ('IRO') - frivolous appeal - order to pay cost [英文案例] |
D37/00 |
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incorrect return - omit to report income from the exercise of share options - section 82A of the Inland Revenue Ordinance ('IRO') [英文案例] |
D42/00 |
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incorrect returns - basis of assessment [英文案例] |
D36/00 |
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incorrect return submitted - section 82A of the Inland Revenue Ordinance ('IRO'), Chapter 112 [英文案例] |
D33/00 |
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incorrect salaries tax return - two sources of income: business profits and salary income - failure to disclose salary income in tax return - whether a reasonable excuse existed under section 82A of the Inland Revenue Ordinance ('IRO') - demeanour of the taxpayer - 6% penalty under section 82A of the IRO [英文案例] |
D23/00 |
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利得税 |
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accounting method - principle against anticipation of both income and profits - whether profit is realised when it is received or when it becomes due and payable - whether or not the instalment overdue and unpaid should be brought into account - trade debts - dividend payment [英文案例] |
D103/99 |
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acquisition and sale of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - credibility of the taxpayer before the Board - section 14 of the Inland Revenue Ordinance ('IRO') [英文案例] |
D26/00 |
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error or omission - change of intention from investment to trade - valuation - Inland Revenue Ordinance ('IRO'), section 70A [英文案例] |
D52/99 |
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principal place of business in Hong Kong - certain business operations outside Hong Kong - source of profits - whether liable to profits tax - section 14 of the Inland Revenue Ordinance ('IRO') [英文案例] |
D8/00 |
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real property - whether the gains arising from the disposition of a property was liable for profits tax - burden of proof - section 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D41/00 |
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real property - whether the gains arising from the disposition of a property was liable for profits tax. [英文案例] |
D40/00 |
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whether loss from the sale of a property was trading in nature - whether it should be allowed in his personal assessment - sections 2(1), 14, 42(2) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D45/00 |
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薪俸税 |
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deductions - payments made to alleged sub-agents - section 82A of the Inland Revenue Ordinance ('IRO'). [英文案例] |
D43/00 |
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dependent brother/sister allowance - disabled dependent allowance - eligibility - incapacitated for work - Inland Revenue Ordinance ('IRO'), sections 30B and 31A [英文案例] |
D35/00 |
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employment - place of service - source of income - 60 days limit - whether liable to salaries tax - section 8 of the Inland Revenue Ordinance ('IRO') [英文案例] |
D44/00 |
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holiday allowance - whether exempt from salaries tax as being 'holiday warrant or passage' under section 9(1)(a) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D21/00 |
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income arising in or derived from Hong Kong - taxpayer being seconded to work in another country in the currency of his employment - sections 8(1), 8(1A)(a), 8(1A)(b) and (c), 8(1B), 66(1), 66(1A) and 68(2) of the Inland Revenue Ordinance ('IRO'), Chapter 112 [英文案例] |
D29/00 |
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rent paid by employer as part of salary - accessibility - sections 8(1), 9(1)(a) and 61 of the Inland Revenue Ordinance ('IRO'), Chapter 112 [英文案例] |
D28/00 |
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revised notification filed by employment - assessable - ex gratia payment - sections 8, 9 and 68(4) of the Inland Revenue Ordinance ('IRO'), Chapter 112 [英文案例] |
D30/00 |
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sections 61 and 61A of the Inland Revenue Ordinance ('IRO') - whether or not there was commercial reality in the transaction - additional salaries tax assessments - section 58 of the IRO [英文案例] |
D39/00 |
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single parent allowance - whether or not pro rata allowance should be granted - whether or not financial loss is one of the consideration to decide - purpose of section 32(2) of the Inland Revenue Ordinance ('IRO') - abuse the process of the Board - section 68(9) of the IRO [英文案例] |
D38/00 |
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taxpayer working in Hong Kong for approximately 60 days per year - whether exempt from salaries tax - definition of 'a total of 60 days' - sections 8(1), 8(1A)(b), 8(1B), 66(1) of the Inland Revenue Ordinance ('IRO'), section 71(1) of the Interpretation and General Clause Ordinance [英文案例] |
D20/00 |
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whether a transaction entered into was for the sole or dominant purpose of obtaining a tax benefit - objective test to be applied under section 61A - sections 61A and 68 of the Inland Revenue Ordinance ('IRO') [英文案例] |
D47/00 |
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whether deductible expenses - Inland Revenue Ordinance ('IRO'), section 12(1)(a) [英文案例] |
D34/00 |
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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2000年11月30日的状况),请见附件。