第20册第2增订本
出版日期: 2006年4月
----------------------------------------
已出版的个案摘要
----------------------------------------
|
案件编号 |
下载 |
呈述案件 |
|
|
applicable principles — whether questions properly identified questions of law for the Court of First Instance ("CFI") to consider — whether questions re-opened findings of fact made by the Board [英文案例] |
D53/05 |
|
补加税评税 |
|
|
an appeal against assessments for additional tax — whether the notice of appeal was given within time — whether a notice of appeal is only validly given when it is accompanied by all the requisite documents — ss 51(1), 82A(4), 82B(1) and 82B(1A) of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D48/05 |
|
an appeal against the assessment for additional tax — incorrect return and untrue claims for allowances — onus of proof was on the appellant to show that the assessment appealed against was excessive or incorrect — whether there was reasonable excuse — whether the additional tax imposed was excessive — the appellant showed no genuine remorse — ss 68(4), 68(8)(a), 82A(1), 82A(4), 82B(2), 82B(3) of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D47/05 |
|
逾期上诉 –《税务条例》第66条 |
D40/05 |
|
appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether or not giving notice of appeal means actual service of the notice on the Clerk and excludes oral notice [英文案例] |
D41/05 |
|
逾期上诉 –《 税务条例 》第66和第71条 – 没有证据是因为疾病或不在香港而引致 – 有关利息徵收的申诉和处理并不属于委员会的职权范围 |
D39/05 |
|
failure to declare amount of income unintentionally — whether reasonable excuse — whether penalty excessive [英文案例] |
D32/05 |
|
making an incorrect return by understating income — whether additional tax imposed under s 82A justified — whether reasonable excuse in making incorrect return — quantum of additional tax — Board's power to increase additional tax imposed on taxpayer [英文案例] |
D50/05 |
|
填报不正确报税表 – 错误理解法例 – 听从核数师意见 – 合理辩解 – 罚款金额是否过高 –《税务条例》第9A条及第82A条 |
D45/05 |
|
利得税 |
|
|
profits arising from sale of property — whether trade [英文案例] |
D29/05 |
|
whether initial signing fees and monthly bonus of insurance agents are advance payments — s 16(1) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D44/05 |
|
whether rental expenses incurred in the production of profits — whether transaction "artificial" or "fictitious" under s 61 of the Inland Revenue Ordinance ("IRO") — whether sole or dominant motive to obtain tax benefit — whether there should be an apportionment of expenses [英文案例] |
D51/05 |
|
薪俸税 |
|
|
因受僱工作而获得的花红 – 在课税年度的应评税入息 – 入息的收取 – 应累算的入息总额 – 可否将部份入息拨回之前的课税年度计算 – 举证责任在上诉人身上 – 《税务条例》第2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i)及68(4)条 |
D46/05 |
|
dependent parent allowance — more than one person eligible for it — no agreement who is entitled to it — Inland Revenue Ordinance ("IRO") ss 24D (4)(b) and 33 [英文案例] |
D31/05 |
|
因受僱工作而获得的一笔款项 – 在课税年度的应评税入息 – 入息的收取 – 应累算的入息总额 – 可否将部份入息拨回之前的课税年度计算 – 举证责任在上诉人身上 – 《税务条例》第2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i)及68(4)条 |
D49/05 |
|
personal assessment — application to correct — ss 42(2)(b), 64(1) and 70A of the Inland Revenue Ordinance ("IRO") [英文案例] |
D42/05 |
|
residence provided by employer — rental value — Inland Revenue Ordinance ("IRO") s 9(2) [英文案例] |
D38/05 |
|
share options — when a source of employment income is deemed to commence or cease — ss 8, 9(1), 9(4), 11B, 11C,11D, 66(1)(a), 66(1A), 68(2D) and 68(2E) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D34/05 |
|
source of income — identity of employer — time apportionment basis — ss 8 and 9 of the Inland Revenue Ordinance ("IRO") [英文案例] |
D35/05 |
|
special retention bonus — payment on top of severance payment under Employment Ordinance (Chapter 57) — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (Chapter 112)("IRO") [英文案例] |
D37/05 |
|
whether payment a sum arising upon termination of employment — salary reduction — whether salary reduction supported by consideration — whether discharged burden to prove that payment formed part of entitlement on termination — whether "gift" or "gratuity" under s 9(1)(a) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D52/05 |
|
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2006年2月28日的状况),请见附件。