第38册第2增订本
出版日期: 2024年12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 | ||
| Profits Tax – capital asset – intention at the time of purchase of asset – badges of trade – sections 2(1), 14(1), 33A, 68(4) of the Inland Revenue Ordinance (‘the IRO’). [英文案例] | D8/23 |
|
| 利得税 - 声称或陈述是否有当时文件的支持或引证和是否符合当时没有争议的客观环境 - 举证责任证明上诉所针对声称的评税额过多或不正确 - 佣金并非因产生出售公司股份的应评税利润而招致 - 没有提交任何文件以证明招致有关开支 | D7/23 |
|
| 物业税 | ||
| Property Tax – understatement of rental income – incorrect tax return – whether there was a reasonable excuse for the understatement – whether additional tax imposed was excessive – section 82A of the Inland Revenue Ordinance. [英文案例] | D9/23 |
|
| 薪俸税 | ||
| Salaries tax – whether sum made to an employee upon termination of employment was taxable or not – payment was ‘from the employment’ or ‘for loss of office’ – sections 8(1), 9(1)(a), 68(4) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例] | D6/23 |
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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2024年2月29日的状况)，请见附件。