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案件编号 |
下载 |
补加税评税 |
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incorrect tax return - whether interest rate excessive - s 82A of the Inland Revenue Ordinance ('IRO') [英文案例] |
D78/02 |
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个人入息课税 |
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whether result of personal assessment fair and equitable - whether the Commissioner should exercise the discretion provided in s 64(2) - whether the provisions of the Inland Revenue Ordinance ('IRO') are unfair or against the Basic Law - ss 5(1), 5(1A), 41, 42, 42A, 43 and 64(2) of the IRO - Articles 8, 11 and 25 of the Basic Law [英文案例] |
D64/02 |
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利得税 |
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partnership - loss carried forward by a partner - whether set off available - s 19C of the Inland Revenue Ordinance ('IRO') [英文案例] |
D65/02 |
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sale of a three-storey house erected on a piece of New Territories land - definition of 'trade' - whether chargeable to property tax - depends on whether the sale of a property is trading in nature - it is crucial to ascertain the intention of the taxpayer at the time of acquisition of the property - the stated intention of the taxpayer is not decisive - actual intention has to be tested against objective facts and circumstances - evidence is needed to substantiate the contention of the taxpayer - the circumstances and facts of the case cast doubt on the veracity of the taxpayer - burden of proof on the taxpayer - ss 2, 14(1), 16 and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D93/02 |
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丁屋出售 – 是否实益拥有人 |
D99/02 |
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《税务条例》第14(1)及68(4)条 – 购入物业的意图 – 上诉人应提出证据证明资产投资的意图是实际和可以实现的 |
D97/02 |
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ss 16(1), 17, 61 and 68(4) of the Inland Revenue Ordinance ('IRO') - whether or not an expense was incurred for the production of assessable profits - whether or not management fees are capable of sub-division and analysis - whether or not artificial transactions - burden of proof on taxpayer [英文案例] |
D85/02 |
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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) - whether the transaction was 'artificial or fictitious' - any contemporaneous document in support - must show he did incur liability for rental in respect of such user and the amounts claimed were attributable to the liabilities which he so incurred - burden of proof on the appellant - ss 14, 16, 17, 61 and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D82/02 |
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买卖物业的盈余应否课税 – 有关费用的扣减 – 《税务条例》第14(1)及68(4)条 |
D94/02 |
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whether the sale of a property was trading in nature - it was crucial to ascertain the intention of the appellant at the time of acquisition of the property - the stated intention of the appellant was not decisive - actual intention had to be determined objectively - burden of proof on the appellant - definition of 'trade' - incumbent on the appellant to substantiate his contention - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D70/02 |
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物业税 |
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whether certain items can be deducted from the rental income for the purpose of arriving at a net sum chargeable to property tax - legislature allows a flat rate of 20% per annum deduction for 'repairs and outgoings' - includes any cost of repair of the building that the owner may have to contribute - deduction for rates - appellants must show the rates were the subject of agreement between them and the tenant - neither here nor there that the appellants may have incurred over 20% of their rental income on repair - burden on appellants to show what actual cost of repair or maintenance was incurred or whether they did incur repair or maintenance cost higher than the 20% allowance - ss 5, 5B and 42 of the Inland Revenue Ordinance ('IRO') - s 10B(1) and (2) of the Interpretation and General Clauses Ordinance [英文案例] |
D71/02 |
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whether rental income derived from the leasing of car-parking spaces in the common area of a housing estate subject to property tax - should all owners be named - uncertainty over the identities of co-owners - whether owners of non-residential units liable - ss 5(1), 5B(2), 51, 56A, 59(2)(b), 63 and 68(8) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D80/02 |
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薪俸税 |
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application under s 70A of the Inland Revenue Ordinance ('IRO') for correction of the assessment - intention of s 70A of the IRO - powers of assessor to correct errors - what sort of error envisaged by s 70A - whether that error on the part of the assessor constituted an arithmetical error or omission in the calculation of the amount of the assessable income within the meaning of s 70A - erred in construing the word 'entitled' as 'paid' is not the sort of error envisaged by s 70A - laxity on the part of the appellant in processing its case - repeated opportunities to rectify the error - failed to properly exercise his rights to challenge the assessment under ss 64(1) and 66 of the IRO - ss 9A(1), 51(1), 59(2), 64(1), 66, 68, 70 and 70A of the IRO [英文案例] |
D91/02 |
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discourteous treatment by the Revenue - no relevance to tax liability [英文案例] |
D73/02 |
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employment - source of income - s 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ('IRO') - costs - nature of advice [英文案例] |
D95/02 |
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employment - source of income - whether liable to salaries tax - whether rental value assessable - foreign marriage - ss 2, 8(1), 8(1A), 8(1B), 9(1)(b), 9(2) and 29(1)(a) of the Inland Revenue Ordinance ('IRO') - hearing in the absence of the appellant [英文案例] |
D76/02 |
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gratuity - whether upon termination of employment - s 9(2) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D60/02 |
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home loan deduction - attorney of estate - mortgage repayment - whether home loan interest - s 26E of the Inland Revenue Ordinance ('IRO') [英文案例] |
D84/02 |
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onus of proof - s 68 of the Inland Revenue Ordinance ('IRO') - no legitimate expectation that the Inland Revenue Department ('IRD') would anticipate what the tax representative might say shortly before the hearing of the appeal - whether or not required to identify the employer concerned - grounds to challenge assessment based on assets betterment statement - frivolous and vexatious appeal [英文案例] |
D69/02 |
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s 9(1) of the Inland Revenue Ordinance ('IRO') - whether expenses incurred in order to place the appellant in a position in which he was able to earn part of the assessable income or expenses incurred in the production of the assessable income - whether or not the bonus constitutes part of the appellant's income [英文案例] |
D81/02 |
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s 12(1)(a) of the Inland Revenue Ordinance ('IRO') - whether medical expenses incurred in the course of producing income or for the purpose of producing income [英文案例] |
D72/02 |
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ss 8, 9 and 68(4) of the Inland Revenue Ordinance ('IRO') - whether or not the bonus was part of the remuneration payable and paid to the taxpayer under the employment agreement [英文案例] |
D74/02 |
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whether artificial transaction - whether contract of service - s 61 of the Inland Revenue Ordinance ('IRO') - whether delay in taking action by the Commissioner [英文案例] |
D86/02 |
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应否课缴薪俸税 – 僱佣关系是否存在 – 是否以自僱身份提供服务 – 有关指引及基本验证的方法 – 必须考虑所有客观事实、证据及整个案情 – 举证责任在上诉人身上 – 《税务条例》第8、12(1)、14及68(4)条 |
D96/02 |
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whether salaries tax is chargeable on a sum paid as provident scheme contribution by an employer directly to the provider of an employee's personal pension account overseas - it is neither paid to the taxpayer as salary - nor at no time did the taxpayer have direct control of - ss 8(1), 9(1), 9(2A), 11B, 11D and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D89/02 |
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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。