第17册
出版日期: 2002年10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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failing to report income fully - whether reasonable excuse - financial difficulty [英文案例] |
D158/01 |
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late filing of returns - ss 51(1) and 82A of the Inland Revenue Ordinance ('IRO') - whether persistent failure to submit return on time should be regarded as a specie of tax evasion - whether cavalier attitude of the appellant in delaying to submit accounts aggravated the default [英文案例] |
D149/01 |
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submission of incorrect tax returns without reasonable excuse - imposition of additional tax assessments at the average rate of 7% per annum compound on the amounts of tax undercharged for the delay - whether taxpayer agreed to face additional or penalty tax is irrelevant under s 82A - appeal was frivolous and vexatious and an abuse of the process - penalize in costs - ss 68(4), 68(9), 70, 82A and 82B of the Inland Revenue Ordinance ('IRO') [英文案例] |
D143/01 |
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submission of incorrect tax returns without reasonable excuse - imposition of additional tax assessments in a sum equivalent to 10% of tax undercharged - the Commissioner was entitled to impose additional tax but had not placed sufficient weight on the appellant's track record [英文案例] |
D150/01 |
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利得税 |
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manufacturing business both in Hong Kong and Mainland China - whether tooling income and interest ncome part and partial to the manufacturing process - apportionment of profits - Departmental Interpretation and Practice Notes No 21 ('DIPN 21') [英文案例] |
D163/01 |
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property - investment or trade [英文案例] |
D157/01 |
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sale of property - intention at the time of acquisition - whether the acquisition of the said property was for the rental yields from the tenancy - whether the acquisition of the said property was to make provision on retirement of shareholder - whether successive sales of the said property indicative of trading intention - whether disposal of the said property within one month of purchase was consistent with an intention to hold the said property on a long-term basis - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the appellant [英文案例] |
D147/01 |
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source of income - securities trades [英文案例] |
D152/01 |
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whether certain sums were deductible - onus of proof on the taxpayer that an expense was incurred for the production of his assessable profits - purpose of payments - whether the expense was bona fide incurred in the production of the chargeable profits - matter of fact and degree - whether a relevant transaction between the taxpayer and a service company was artificial within the ambit of s 61 - whether the sole and dominant purpose of enabling the taxpayer to obtain a tax benefit - ss 16, 17, 61, 61A and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D153/01 |
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whether there was basis for re-opening the assessment of profits tax made more than a year - taxpayers are bound by the approach adopted in their submitted financial statements to the Inland Revenue Department ('IRD') - definition of 'mistake, errors or omissions' - sudden change of the case before the Board - proper explanation or supporting evidence is required - ss 70 and 70A of the Inland Revenue Ordinance ('IRO') [英文案例] |
D142/01 |
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出售物业是否属生意性质 – 视乎最初购入物业时的意图 – 须考虑多项有关的客观因素 – 经济能力 – 持有物业的时间 – 售楼原因 – 在同一时间内持有物业的数量 – 环境因素及客观事实与上诉人所提出的论据不符 – 上诉人论点互相矛盾 – 不忠实的表现 – 上诉人的报称具有误导成份 – 上诉人未能向委员会提出证据支持其论据 – 举证责任在于上诉人身上 –《税务条例》第2(1)、14(1)及68(4)条 |
D145/01 |
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物业税 |
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whether tenancy of a property ceased to operate during part of the years of assessment - definition of the word 'payable' - surrender, cancellation or suspension of tenancy by conduct - fact of life was not the precise legal basis - ss 5(1), 5B, 7C and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D151/01 |
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薪俸税 |
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dependent parent allowance - disabled dependant allowance - disability certified by the Pneumoconiosis Medical Board - ss 30(1), 31A and 68(4) of the Inland Revenue Ordinance ('IRO') - ss 15B(1)(a) and 27 of the Pneumoconiosis (Compensation) Ordinance ('P(C)O') [英文案例] |
D137/01 |
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employment - source of income - s 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D138/01 |
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home loan interest - whether interest on loan utilised to pay premium for the purpose of removing the restriction on alienation entitled to deduction - s 26E of the Inland Revenue Ordinance ('IRO') - Housing Ordinance ('HO') [英文案例] |
D139/01 |
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housing allowance - whether remuneration [英文案例] |
D156/01 |
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married person's allowance - when marriage becoming effective - s 2(1) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D161/01 |
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single parent allowance - sole or predominant care of the child - 'care' is not necessarily the same as 'custody' - s 32(1), (2) and (3) of the Inland Revenue Ordinance ('IRO') - s 19 of the Matrimonial Proceedings and Property Ordinance [英文案例] |
D140/01 |
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入息来源 – 曾缴交中国内地的个人所得税 – 《税务条例》第8(1)、(1A)、(1B)及68(4)条 |
D141/01 |
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whether employment - whether transaction for obtaining tax benefit - s 61A of the Inland Revenue Ordinance ('IRO') [英文案例] |
D155/01 |
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恩恤金是否应课缴薪俸税 – 长期服务金是否应课缴薪俸税 – 《税务条例》第9(1)(a)及11D(b)条 – 款项是否因丧失工作而独得的补偿 – 款项是否提供予僱员同意提早退休的「甜头」 |
D133/01 |
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whether housing allowance was chargeable to tax - whether housing allowance was paid as rental refund - intention at the time of entering into the contract of employment - control test to screen out the colourable scheme to save tax - s 9(2) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D144/01 |
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whether reasonable excuse preventing the appellant from lodging a valid appeal within one-month period - s 66(1A) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D146/01 |
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whether services rendered outside Hong Kong - s 8(1), (1A) and (1B) of the Inland Revenue Ordinance ('IRO') [英文案例] |
D162/01 |
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whether the service agreement was a scheme entered into to enable the appellant to obtain tax benefit - whether the service agreement was a form of disguised employment - ss 12(1)(a), 16(1), 61A(2) and 68 of the Inland Revenue Ordinance ('IRO') - onus of proof - frivolous and vexatious appeal - order to pay costs [英文案例] |
D154/01 |
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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2002年8月31日的状况),请见附件。