第33册第3增订本
出版日期: 2019年7月
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已出版的个案摘要
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案件编号 |
下载 |
利得税 |
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determination of profits tax assessment – buying and selling property with existing tenancy – intention of purchase for long-term investment or trade – sections 2(1), 14(1), 66(3) and 68(4) of the Inland Revenue Ordinance [英文案例] |
D19/17 |
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物业买卖 – 上诉人购入物业并把其出租– 购买资产时有否经营生意的意图 – 生意的标记是否存在 –《税务条例》(第112章)第2(1)、14(1) 、68(4)及68(9)条(「《税例》」) |
D23/17 |
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whether interest received from loan advanced taxable – whether the Taxpayer carried on a business in Hong Kong – whether there was reasonable cause to extend the time for appeal – sections 14(1), 15(1)(f) and 66(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D22/17 |
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薪俸税 |
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place of negotiation – locus of employment – 60 days rule – day in day out formula – sections 8(1)(a), 8(1A), 8(1B) and 68(8) of the Inland Revenue Ordinance [英文案例] |
D24/17 |
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whether or not the tax liability was finalized – assessor’s power to raise additional assessment – sections 60(1) and 88A(1) of the Inland Revenue Ordinance (‘IRO’) – ruling by the Inland Revenue Department (‘IRD’) on tax position – whether or not misrepresentation of the taxpayer’s tax position could as a matter of law preclude further assessment by the Board [英文案例] |
D21/17 |
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termination of employment –termination payment –sections 8(1), 9(1)(a), 11B, 11D, 12(1), 68(4), and 68(9) of the Inland Revenue Ordinance [英文案例] |
D20/17 |
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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5月31日的状况),请见附件。