第25册
出版日期: 2010年10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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income understated – honest mistake – discretion of the Board – ss 65(4), 66(1), 68, 70, 80(2), 82, 82A and 82B of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D59/09 |
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利得税 |
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trade – resumption of land acquired – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D58/09 |
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trading – whether a property was bought and sold as a capital asset or a trading stock – intention of the taxpayer – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D2/10 |
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物业税 |
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management companies licensed common areas to licensees – assessment of property tax on common areas – assessment only against particular owners of common area but not others – whether appellants bound by their grounds of appeal – whether appellants liable as owners in common of the common areas – whether appellants properly singled out by the Revenue in property tax assessment – meaning of ‘owner’ – ss 2, 5, 5B, 56A, 66 and 68 of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D57/09 |
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薪俸税 |
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居所贷款利息支出扣除 – 「居所贷款」的定义 – 上诉人于课税年度期间是否物业的法定拥有人或註册业主 – 《税务条例》第26E条 |
D3/10 |
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居所贷款利息扣除 - 《税务条例》第2(3)条、第26E(1)及(9)条、第26F(1)条及第68(4)条 |
D62/09 |
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income – ceasing employment – when payment from that employment accrued – ss 2(1), 8(1), 9(1), 11B, 11C and 11D of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D1/10 |
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present in Hong Kong – transit days – ss 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’), ss 2, 3 and 19 of the Interpretation and General Clauses Ordinance (Cap 1) [英文案例] |
D45/09 |
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向委员会申请覆核其命令 – 《税务条例》第68(2B)及68(2C)条 |
D47/09(A) |
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入息来源于香港 – 受僱工作服务在香港以外地方提供 – 《税务条例》第8(1B)条、第8(1A)(b)(ii)条及第68(4)条 |
D60/09 |
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修订薪俸税评税是否已成为最终及决定性的评税 – 呈交的书函是否第70A条所指的陈述书 – 《税务条例》第70和70A条 |
D61/09 |
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whether the amount paid by the Taxpayer’s employer directly into his personal superannuation fund account in Australia chargeable to salaries tax – whether the income received in Australian dollars should be converted to Hong Kong dollars at the exchange rate when the tax was paid – s 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D56/09 |
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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2010年9月30日的状况),请见附件。