第23册第1增订本

申请延长补加税评税的上诉通知限期 – 有关补加税是否过多 – 《税务条例》第70、82A(1)、82B(1)、(1A)、(2)(b)、(c)条

填写报税表时将某些方格留空 — 延长上诉限期 — 《税务条例》(第112章) 第80(2)、82(1)、82A及82B条 —《基本法》 第106、107及108 条

incorrect return – Commissioner’s determination – whether involving determination of criminal charge – whether there was fair and public hearing by competent, impartial and independent tribunal established by law – access to appellate body with full jurisdiction – whether application of reverse persuasive burden on taxpayer justified derogation of presumption of innocence – finality of underlying profits tax assessment – whether return in fact incorrect – whether there was reasonable excuse – whether additional assessments excessive – participation in tax avoidance scheme [英文案例]

understating assessable profits in tax return — interest element — lack of intention to evade tax — whether additional tax is excessive — ss 2(1), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") — s 49(1)(b) of the High Court Ordinance — s 50(1)(b) of the District Court Ordinance [英文案例]

购入物业的意图 – 一次交易也可以构成属于生意性质的活动 -《税务条例》第26E条

land development — whether change of intention from capital holding to trading/business — charitable institution — whether exempt from tax — ss 2, 14(1), 68(4) & 88 of Inland Revenue Ordinance ("IRO") [英文案例]

出售住宅物业 –购入时的意图 – 转售图利抑或作为永久投资 – 举证责任须由上诉人承担 - 《税务条例》第14(1)条及第68(4)条

利润应否评为源于香港 – 《税务条例》第14(1)条

whether or not "offshore" profits — s 68 (4) of the Inland Revenue Ordinance ("IRO") — guiding principle on whether profits are of Hong Kong source and therefore taxable or of foreign source and therefore not taxable [英文案例]

计算应评税净值时租金是否应减除开支 – 《税务条例》第5条、5B条及第68(4)条

有关课税年度的应评税入息是否过高 – 《税务条例》第 8(1)(a)、9(1)(a)、68(4) 条

whether the appeal was out of time — one-month period starts to run from "transmission" to the appellant of the Determination — meaning of "transmission" — the Board may extend the period if the taxpayer was prevented by illness or absence from Hong Kong or other reasonable cause — anyone seeking to obtain the exercise of the discretion in his or her favour must come "with clean hands" and good reasons [英文案例]