第31册
出版日期: 2016年11月
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已出版的个案摘要
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案件编号 |
下载 |
补加税评税 |
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failure to submit tax return within time – whether tax return was returned on time – whether excuse for failure reasonable – sections 51(1) and 82A(1) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D3/16 |
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个人入息课税 |
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eligibility – permanent resident – meaning of ordinary residence – sections 41 and 68(4) of the Inland Revenue Ordinance and Section 2(6) of the Immigration Ordinance [英文案例] |
D11/15 |
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利得税 |
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source – sections 2, 14 and 68(4) of the Inland Revenue Ordinance [英文案例] (勘误在决定书末页) |
D14/15 |
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薪俸税 |
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deduction of expenses – dependent parent allowance – sections 8, 9, 12, 12A, 16E, 19C, 33, 41, 42, 61, 70A and 79 of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D15/15 |
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disabled dependent allowance – dependent not Hong Kong resident – assessor allowing allowance subject to review on further information provided by Appellant – Appellant failing to provide required information – whether assessor entitled to withdraw allowance – sections 31A, 60(1) and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例] |
D13/15 |
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extension of time to lodge appeal – meaning of the word ‘prevented’ in Inland Revenue Ordinance section 66(1A) – whether or not being too busy and taxpayer’s misjudgment can be a reasonable cause of extending time – whether or not the sum was reward for past service or relates to past service rendered by the taxpayer to the company [英文案例] |
D10/15 |
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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2016年8月31日的状况),请见附件。