第36册第3增订本
出版日期: 2023年3月
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已出版的个案摘要
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| 案件编号 | 下载 | |
|---|---|---|
| 上诉 | ||
| 上诉–上诉是否于法定期限内提出–是否延长上诉期限–是否「由于疾病、不在香港或其他合理因由」而「未能」在法定期限内发出上诉通知–《税务条例》(第112章)(「税例」)第2(1)、58(2)、58(3)、64(4)、66(1)、66(1A)条 | D1/22 |
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| Salaries tax – whether employment under two contracts from two companies be considered as one single employment rendering income chargeable to salaries tax – whether Appellant render services in connection with his employment partly in Hong Kong resulting in part of his income chargeable to salaries tax – sections 8(1), 8(1)(A), 61 and 61A of Inland Revenue Ordinance – totality of facts test – whether the dual employment arrangement was artificial or fictitious – whether the employment was designed for the sole or dominant purpose of enabling him to obtain a tax benefit in Hong Kong – factors should be taken into consideration on whether the transaction was consistent with rational commercial decision-making of each party concerned – proper approach for the apportionment exercise – Day in day out (DIDO) approach in cases considering section 8(1A)(c) and in cases under section 8(1A)(a) – ‘time in time out’ approach ... [英文案例] | D18/22 |
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| 利得税 | ||
| Profits tax – capital asset – adventure in nature of trade – change of intention from holding for investment to holding for trading – badges of trade – sections 2(1), 14, (1), 66(3), 68, (4) of the Inland Revenue Ordinance (‘the IRO’) [英文案例] | D5/22 |
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| 利得税–扣减–曾否招致声称的开支–声称的开支是否为产生应课税利润而招致–《税务条例》(下称「该条例」)第16, 17, 68(4), 68(9)条 | D14/21 |
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| Profits tax – whether the Organisation A was a charitable institution for the purpose of section 88 of the IRO – whether the profits derived from the Organisation A’s trade or business were applied solely for charitable purpose and were not expended substantially outside Hong Kong – whether such trade or business was exercised in the course of the actual carrying out of the expressed objects of Organisation A – sections 2(1), 14, 16F, 17(1)(c), 68(4), 88 of the Inland Revenue Ordinance [英文案例] | D2/22 |
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| 物业税 | ||
| 物业税–逾期上诉–提出上诉的期限–批准逾期上诉的字眼–《税务条例》(112章) (下称「税例」)第66(1A)条所载的「其他合理原因」–《税例》第58(2)，(3)条，第66，(1)(a)，(1)(b)，(1A)条，第68，(4)条，附表5第1部 | D6/22 |
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| 薪俸税 | ||
| Salaries tax – appeal out of time – sections 58(2), 66(1) and 66(1A) of the Inland Revenue Ordinance [英文案例] | D4/22 |
|
| Salaries tax – whether income source in Hong Kong – sections 8(1), 8(1A), 9(1), 66(3), 66(4), 68(4) and 70 of the Inland Revenue Ordinance [英文案例] | D3/22 |
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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2022年5月31日的状况)，请见附件。