第25册第2增订本
出版日期: 2011年4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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补加税评税 |
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利得税 – 《税务条例》第51(1)(a)、68(4)、68(8)(a)、68(9)、82A(1)、82B(2)及第82B(3)条 |
D15/10 |
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利得税 |
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allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D21/10 |
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allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D22/10 |
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prescribed assets – source of profits – sections 2, 14(1), 16(1), 16G(1) & (2), 17(1)(b) & (c), 66(1) & (3), 68(4),(7) & (9), 70A(1) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D17/10 |
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物业买卖收益 - 相关课税年度 - 《税务条例》第14(1)条,第68(4)条及第68(8)(a)条 |
D16/10 |
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物业税 |
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deduction of interest – sections 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D23/10 |
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薪俸税 |
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供养父母额外免税额 – 纳税人寄居在父母名下的物业是否「供养父母」 – 针对评税额过多或不正确的举証责任 – 上诉人有否履行举証责任 – 讼费 – 《税务条例》(下称《税例》)第30条、第68(4)条及第68(9)条 |
D20/10 |
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deduction – professional subscriptions – whether deductable from assessable income [英文案例] |
D29/10 |
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extension of time to give notice of appeal – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D28/10 |
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refund of rent – sections 8(1), 9(1), 9(1A), 9(2), 66(1), 66(1A), 68(2D) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D25/10 |
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rental value of residence provided by employer – whether residence a hotel, hostel or a boarding house – taxpayers in similar situation to be treated similarly – section 9(2)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D26/10 |
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whether taxpayer can rely on what was told by the Inland Revenue Department (‘IRD’) – allegation as to an abuse of power or unfairness – taxpayer in a similar position should be treated in the same way [英文案例] |
D24/10 |
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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2011年3月31日的状况),请见附件。