第28册第3增订本
出版日期: 2014年7月
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已出版的个案摘要
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案件编号 |
下载 |
讼费 |
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浪费委员会资源 |
D28/13 |
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逾期上诉 |
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practice and procedure – hearing and disposal of appeals – absence – section 68 of the Inland Revenue Ordinance. [英文案例] |
D26/13 |
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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] |
D27/13 |
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补加税评税 |
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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 |
D28/13 |
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利得税 |
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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) |
D22/13 |
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支出扣减 – 《税务条例》第68(2B), 68(2D), 68(4), 68(8)及68(8)(a)条 |
D24/13 |
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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] |
D20/13 |
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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 |
D25/13 |
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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] |
D23/13 |
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薪俸税 |
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director’s fee income – source – sections 8(1)(a) and 68(4) of the Inland Revenue Ordinance. [英文案例] |
D21/13 |
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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2014年5月31日的状况),请见附件。