第31册第2增订本

principle on appeal by way of case stated – personal assessment – eligibility – permanent residence – whether appellant ‘ordinarily resided’ in Hong Kong – sections 41, 64, 66, 68, 69(1) and Schedule 1 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

论据薄弱－聆讯不必要地加长－《税务条例》（第112章）第68(9)条 ）（勘误在决定书末页）

未能如期提交报税表－是否能够就违规提出合理辩解－补加税的金额是否过高－《税务条例》（下称「该条例」）第51及82A条

burden of proof – findings of the auditors – whether the activities were incidental or antecedent activities to making of the profits – whether expenses were incurred bona fide – section 16 and section 61A of the Inland Revenue Ordinance – alternative assessments ought to be gauged by looking at the situation that if the other alternative does not stand – whether carried on a business or trade in Hong Kong – whether profits arose in or were derived from Hong Kong [英文案例]

利得税－例外固定资产－50:50比例分摊利润－《税务条例》（第112章）第2(1)，16，16G，18F，39B，39E，64(2)，66及68(8)条－税务条例释义及执行指引第21号（修订本）（勘误在决定书末页）

locality of profits – double taxation – sections 2, 14 and 68(4) of Inland Revenue Ordinance [英文案例]

wrong year of assessment – late application for amending the grounds of appeal – section 14(1), 15C, 16(1), 18D, 60(1), 63, 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]