第17册第2增订本
出版日期: 2003年4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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资产递增表 – 纳税人同意少报利润差额 – 《税务条例》第82A及82B条 |
D52/02 |
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incorrect tax return [英文案例] |
D34/02 |
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submission of incorrect tax returns without reasonable excuse - substantial understatement both in actual amounts and in percentage terms - imposition of additional assessments at the average rate of 79.46% - a taxpayer could not rely on a practice note of the Revenue, when in fact he did not know about it at the time of furnishing his tax returns, as reason for understatement - applicability and coverage of the Departmental Interpretation and Practice Notes No 12 ('DIPN No 12') - wholly misconceived reliance by the appellant on DIPN No 12 - appeal was unmeritorious and an abuse of the process - penalized in costs - ss 9(1)(a), 68(4), 68(9), 82A and 82B(3) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D53/02 |
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利得税 |
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appeal out of time - whether reasonable cause [英文案例] |
D39/02 |
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deductions - deduct from gains arising from sale of property - appeal - withdraw appeal - s 68(1A) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D44/02 |
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deductions - whether jockey entitled to deduct expenses for sauna, gymnasium and physical training - ss 16(1) and 17(1) of the Inland Revenue Ordinance ('IRO') - s 51(1) of the Income Tax Assessment Act 1936 (Australia) - Australian Taxation Rulings TR 95/20 - Australian Taxation Determination TD 93/114 [英文案例] |
D46/02 |
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disposal of real property - the true intent of the taxpayers when the property was bought - s 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D45/02 |
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property - whether trading asset [英文案例] |
D30/02 |
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物业买卖 – 代名人 |
D47/02 |
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real property - whether the gain arising from the disposition of a property was liable for profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D49/02 |
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real property - whether the gain arising from the disposition of property was liable for profits tax - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') - costs - frivolous and vexatious and abuse of the process - s 68(9) of the IRO [英文案例] |
D51/02 |
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买卖物业 – 应否评定利得税 – 要视乎买卖物业是否属生意性质的活动 – 关键是纳税人当初购买有关物业的意图 – 不能尽信纳税人陈述他当初购买物业的意图 – 必须考虑所有客观事实及证据 – 纳税人须提供佐证 – 纳税人所提出的理据与事实及证据不符 – 举证责任在上诉人 –《税务条例》第14(1)及68(4)条 |
D48/02 |
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sale of property - intention at the time of purchase - whether the property was capital asset or trading asset - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the appellants [英文案例] |
D36/02 |
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sale of property - onus of proof on the taxpayer - s 68(4) of the Inland Revenue Ordinance ('IRO') - intention at the time of purchase [英文案例] |
D33/02 |
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sale of property - rules of evidence - s 68 of the Inland Revenue Ordinance ('IRO') - whether a property is a capital asset or a trading asset - intention at the time of acquisition - onus of proof on the appellant [英文案例] |
D32/02 |
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sale of property - s 68(4) of the Inland Revenue Ordinance ('IRO') - intention at the time of purchase - whether the properties were capital assets or trading assets - onus of proof on the appellant [英文案例] |
D41/02 |
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whether certain sums are deductible as outgoings and expenses under s 16(1) - mere compliance with s 16(1) is not sufficient, it must also not be excluded under s 17(1) - ss 14, 16, 17 and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D58/02 |
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whether request to provide particulars as to the nature of expense reasonable [英文案例] |
D50/02 |
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whether the sale of a property was trading in nature - it was crucial to ascertain the intention of the taxpayer at the time of acquisition of the property - the stated intention of the taxpayer was not decisive - actual intention had to be determined objectively - burden of proof on the appellant - incumbent on the appellants to substantiate their contention - s 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D42/02 |
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物业税 |
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个人入息课税 – 上诉人是否永久性居民或临时居民 –《税务条例》第41及60条 |
D37/02 |
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薪俸税 |
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s 9(1A)(a) of the Inland Revenue Ordinance ('IRO') - whether or not the sums in question were 'refunds' - whether or not the housing allowance is chargeable for tax [英文案例] |
D40/02 |
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secondment to mainland - whether all services rendered outside Hong Kong [英文案例] |
D35/02 |
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whether allowance to be granted under s 30 (dependent parent) and s 30A (dependent grandparent) - 'ordinarily resident in Hong Kong' is a precondition for any allowance to be granted under ss 30 and 30A - definition of 'ordinarily resident in Hong Kong' - the Board is obliged to give effect to the words stated in the legislature - the Board is also obliged to apply a binding decision of a superior court in Hong Kong - ss 30, 30A and 41 of the Inland Revenue Ordinance [英文案例] |
D57/02 |
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whether an appellant had rendered all the services in connection with his employment outside Hong Kong and thereby his income was thus excluded by s 8(1A) - various factors to be considered - dictated by the facts of the case - frequency and duration and arrival and departure times of the appellant's stays in Hong Kong - amounts of salary earned - job nature - the frequency and amounts of cash taken by the appellant on arrival and departure - onus of proof that any of the assessments appealed against is excessive or incorrect on the appellant - ss 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D54/02 |
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whether being employed personally or under service company [英文案例] |
D43/02 |
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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2003年2月28日的状况),请见附件。