第36册第1增订本

出版日期: 2022年8月

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已出版的个案摘要

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	案件编号	下载
程序
appeal out of time – whether extension of time should be granted – whether the Taxpayer was prevented from giving notice of appeal within one month – section 66 of the Ordinance [英文案例]	D19/20
利得税
诉逾期–上诉人提出的理由是否属于《税务条例》第66(1A)条所载的「其他理由」类别–第66(1)(a)及66(1A)条税务条例	D3/21
评税通知书的送达–向税务上诉委员会发出上诉通知–上诉通知的期限–《税务条例》(第112章)(以下简称「税例」)第58(2)条，第66条，第66(1)(a)条，第66(1A)条	D17/20
source – whether manufacturing activities under licence and by subcontractors in the Mainland form part of the profit-generating activities – sections 14 & 68 of the Inland Revenue Ordinance [英文案例]	D5/21
薪俸税
dependent grandparent allowance – dependent disputed the payment of the sum – whether the grandfather resided with the appellant is a fact finding exercise – sections 30A and 68(4) of the Inland Revenue Ordinance [英文案例]	D2/21
代通知金可否扣减－「为产生应评税入息」与「为了可以获取应评税入息」的区别－税务条例》(112章)(下称「税例」)第8(1)(a)条，9(1)(a)条，12(1)(a)条，68(4)及(8)条	D1/21
payment in lieu of termination notice – notice period covering two financial years – whether payment fully assessed in the first financial year – sections 2(1), 8(1), 9(1), 11B, 11C, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]	D18/20
whether a payment received by an employee upon termination of employment is taxable – section 8(1)(a), 9(1)(a), 11B, 11C(a), 11D(b) proviso (ii) and 68(4) of the Inland Revenue Ordinance [英文案例]	D4/21

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2021年11月30日的状况)，请见附件。