第33册第1增订本

fail to comply with the requirements of a notice – sections 51(1), 59, 68, 80(2), 82(1) and 82A of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

就评税提出上诉－决定书是否以邮寄方式成功送达上诉人－上诉通知是否逾期提出－是否延展提出上诉的时限－《税务条例》（下称「该条例」）第58及66条

insurance agency business – whether payment received from non-contractual party for services rendered - sections14, 68(9) and 80(2)(c) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

notice of appeal out of time – proving service by post – section 58 of the Inland Revenue Ordinance (‘IRO’) – relevant time to consider the filing of notice of appeal – discretion to extend time – section 66 (1A) of the IRO – whether or not absence from Hong Kong is a reason for granting time extension – whether or not insufficient postage for the mail could be considered as a ‘reasonable cause’ – the intention of the taxpayer at the time of acquisition [英文案例]

申索人申请供养父母免税额 – 申索人兄长在同一年度申请长者住宿照顾开支扣除（「该扣除」） – 申索人及其兄长未能就由谁申请该支扣除达成共识 – 税务局局长可否考虑申索人供养父母免税额申请 – 税务局应否行使酌情权 –《税务条例》（第112章）第26D、30、31、31A、33、66(3)及68(4)条（「《税例》」）

personal assessment – sending of notice of appeal comprising the covering letter and determination–whether appellant prevented to lodge an appeal within a month – costs order - sections 16, 17, 42, 51(8), 58(2), 58(3), 64(4), 66(1A) and 68(9) of the Inland Revenue Ordinance (the ‘Ordinance’) [英文案例]