第20册第1增订本
出版日期: 2006年1月
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已出版的个案摘要
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案件编号 |
下载 |
补加税评税 |
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incorrect tax return — relying on employer's returns not a reasonable excuse — whether "or" in paragraph 48 of D118/02 should be "and" — "resort to investigation" category — whether additional tax is excessive — s 82A of the Inland Revenue Ordinance ("IRO") [英文案例] |
D9/05 |
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whether or not the additional tax was excessive — whether or not the period of time taken for investigation and the raising of estimated assessment was excessive — whether or not a period of 56 to 64 months for the purpose of calculating the amount for commercial restitution is justified and excessive [英文案例] |
D21/05 |
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个人入息课税 |
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eligibility to claim personal assessment under s 41 of the Inland Revenue Ordinance ("IRO") — meaning of "permanent resident" as defined under s 41 — reference to whether appellant or husband had ordinarily resided in Hong Kong — the meaning of the phrase "ordinary residence" [英文案例] |
D7/05 |
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利得税 |
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real property — whether acquired as capital asset or trading asset — badges of trade — whether expenses should be allowed — ss 16(2), 17(2)(b) and 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D10/05 |
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source of profits — stock brokerage commission earned in overseas market — profits on execution of orders from Hong Kong clients versus overseas clients - s 14 of the Inland Revenue Ordinance ("IRO") [英文案例] |
D79/03 |
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source of profits — whether profits arose in or derived from Hong Kong — focus on the operations or activities of the taxpayer — emphasis on purchase orders as an integral part of a trading transaction [英文案例] |
D3/05 |
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whether or not costs ordered by the Barristers Disciplinary Tribunal and paid by the appellant were deductible expenses — ss 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D19/05 |
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whether or not the entire sum should be assessed or only 20% thereof should be charged — whether or not the sum was in the nature of a prepayment or deposit - ss 14(1),16(1) & 60 of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D18/05 |
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薪俸税 |
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appeal out of time — whether extension of time should be granted — Inland Revenue Ordinance ("IRO") s 66(1A) [英文案例] |
D14/05 |
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gratuity payment — severance payment — s 31B(1) and (2), 31D, 31I, 31IA and 31Q of the Employment Ordinance("EO") — ss 8(1) and 9(1) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D28/05 |
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income arising from employment — whether a payment induced taxpayer to continue in employment — whether payment compensation for loss of employment [英文案例] |
D4/05 |
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rent received from employer — whether genuine landlord and tenant relationship [英文案例] |
D16/05 |
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sign-on bonus — reward for future services — emolument arose from the employment — onus wholly on the appellant to show the assessment excessive or incorrect on appeal — s 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D24/05 |
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time apportionment for employment outside Hong Kong — double taxation — ss 8(1A)(a), 8(1A)(c), 11B and 11D(b) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D11/05 |
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补足款项 – 是否入息 |
D13/05 |
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whether or not the housing assistance received was a refund of rent and not fully assessable to salaries tax — s 9(1)(a), 9(1)(c), 9(1A)(a)(i), 9(1A)(a)(ii), 9(1A)(c) and 9(2) of the Inland Revenue Ordinance ("IRO") — the test to determine whether a payment was a rental refund — whether or not the Company pays the rent payable by the appellant under the statutory term of s 9(1A)(a)(i) [英文案例] |
D23/05 |
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whether or not the payment was in the nature of compensation for loss of rights — ss 8(1), 9(1)(a) & 68(4) of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D17/05 |
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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2005年11月30日的状况),请见附件。