第31册

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]

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]

source – sections 2, 14 and 68(4) of the Inland Revenue Ordinance [英文案例] （勘误在决定书末页）

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]

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]

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]