第28册第3增订本

浪费委员会资源

practice and procedure – hearing and disposal of appeals – absence – section 68 of the Inland Revenue Ordinance. [英文案例]

section 82B(1A) of the Inland Revenue Ordinance – one-month time limit – whether unilateral mistake can be described as a reasonable cause – prominent notice of the requirements of giving notice of appeal given in the additional tax assessment – whether the Appellant was prevented from giving notice of appeal within time. [英文案例]

短报入息 – 委员会处理违规罚款的原则 – 《税务条例》（第112章）第59(3)，68(4)，68(8)，68(9)， 80(2)，82(1)，82A及82(B) 条 –《基本法》第106，107及108条

上诉人购入及出售物业 – 上诉人出售物业的利润是否售卖资本资产所得 –《税务条例》（第112章）第2(1)条、第14(1)条及第68(4)条（《税例》） （勘误在决定书末页）

支出扣减 – 《税务条例》第68(2B), 68(2D), 68(4), 68(8)及68(8)(a)条

grounds of appeal – depreciation allowance – source of profits – sections 2, 14(1), 16(1), 17, 66(3), 68(4) & 68(7) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

业务 – 买卖物业是否构成一项业务 – 纳税人的意图 – 要从整体情况推断出来 – 《税务条例》（《税例》）第2, 14(1)及68(4)条

whether gain on disposal of properties chargeable to profits tax – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance. [英文案例]

director’s fee income – source – sections 8(1)(a) and 68(4) of the Inland Revenue Ordinance. [英文案例]