第23册第2增订本
出版日期: 2009年4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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additional tax assessment – incorrect return – reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 64(1), 66(2) & (3), 68(4), 8(a) & (9), 70, 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D35/08 |
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少报入息 – «税务条例» (第112章) 第80(2)、82(1)及82A条 – «基本法»第106、107及108条 |
D26/08 |
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利得税 |
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agreed facts before the hearing – essentials of witness statement – source of profits – burden of proof – grounds not covered by the ground of appeal – s 68(4) of the Inland Revenue Ordinance (‘IRO’) – frivolous and vexatious appeal [英文案例] |
D40/08 |
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支出及开支之扣除 – 外地税款之税收抵免及扣除 – 《税务条例》第16(1)条、第17(1)(b)条、第49(1)条及第50条 |
D34/08 |
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sale of property – intention at time of acquisition – subsequent change of intention – onus of proof on the appellant – ss 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D27/08 |
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whether determination can increase the assessment – ss 14(1), 20B, 21, 59(1), 59(3), 64(2) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D36/08 |
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薪俸税 |
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deductions – ‘home loan interest’ – re-financing of mortgage – s 26E of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D38/08 |
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whether income from employment – ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D31/08 |
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由僱主付还的代通知金是不是应评税入息 – 《税务条例》第8(1)(a)条、第9(1)(a)条和第12(1)(a)条 - 代通知金是不是可扣减支出 |
D25/08 |
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whether the source of income located in Hong Kong – ss 8(1)(a), 8(1A)(c) and 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) – was the rental expenses deductible [英文案例] |
D28/08 |
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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2009年3月31日的状况),请见附件。