第38册第3增订本

出版日期: 2025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
利得税
Profits Tax – late notification of chargeability – assessment of additional tax – whether reasonable excuse – whether assessment excessive – sections 51(2), 68(4), 82A and 82B of the Inland Revenue Ordinance (‘Ordinance’) [英文案例]	D15/23
薪俸税
Salaries Tax – whether the Appellant had already paid the assessed tax – burden of proof on Appellant – whether the Inland Revenue’s system could have lost the tax payment record – whether home loan interest was deductible – insufficiency of proof – section 68(4) and section 26E of the Inland Revenue Ordinance. [英文案例]	D10/23
Salaries tax – whether termination payments were chargeable to salaries tax – whether payments were for past services or compensation for loss of office – whether payments under incentive plans were taxable – section 8(1), section 9(1), and section 68(4) of the inland revenue ordinance [英文案例]	D17/23
Salaries tax – whether the taxpayer is liable to pay salaries tax – ‘60-day rule’ under section 8(1B) of the Inland Revenue Ordinance – whether a transfer passenger arrives at Hong Kong Airport is in the territory of Hong Kong – whether the word ‘visits’ under section 8(1B) of the Ordinance should be qualified by or made subject to duration or purpose as contended - onus of proof [英文案例]	D11/23

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5月31日的状况)，请见附件。