第33册第2增订本
出版日期: 2019年4月
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已出版的个案摘要
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案件编号 |
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notice of appeal being lodged out of time – whether postpone or adjourn the hearing – whether absence due to sickness or any reasonable excuse – sections 68(2), 68(2B), 68(2C) and 68(2D) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例] |
D13/17 |
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讼费 |
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the appeal to be frivolous and vexatious – section 68(9) of the IRO [英文案例] |
D18/17 |
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补加税评税 |
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failure to furnish return on time – whether there was reasonable excuse for the failure – whether amount of additional tax excessive – costs order – sections 51(1), 51(2), 51(2A), 68(4), 68(9), 80(2), 82(1), 82A(1)(ii), 82A(2), 82B(2)(a) and 82B(2)(c) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D18/17 |
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利得税 |
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source– involvement of manufacturing entities in the Mainland–Sections 2, 14(1), 66(1) & 66(3), 68(4) & 68(7) of the Inland Revenue Ordinance [英文案例] |
D16/17 |
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物业税 |
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sections 5 and 5B of the Inland Revenue Ordinance (‘IRO’) – rental income from property – whether the property is the only property a person owns or that person rents another property to dwell in for which rental is payable – whether or not the rent paid by the Appellant for the residence could be deducted from or set off against the assessable value of the Property [英文案例] |
D14/17 |
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薪俸税 |
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home loan interest –– section 26E of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D15/17 |
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deductions – subscriptions paid to professional associations – whether ‘wholly, exclusively and necessarily incurred’ in producing income – section 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D17/17 |
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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2019年2月28日的状况),请见附件。