第39册第2增订本

出版日期: 2026年9月

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已出版的个案摘要

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	案件编号	下载
个人入息课税
Personal Assessment – deductible interest – whether purpose of loan was to produce rental income – mortgage refinancing – sections 42(1), 68(4) and 68(7) of the Inland Revenue Ordinance – new evidence	D12/24
物业税
物业税 - 逾期上诉 - 延长上诉期限 - 以邮递方式寄往税务局最后所知悉纳税人的通讯地址 - 《税务条例》第66(1)及66(1A)条	D13/24
薪俸税
薪俸稅 – 已婚人士免稅額 – 子女免稅額 –《稅務條例》（第112章）第29(1)條及第31(1)條 （「《稅例》」）– 《稅例》下婚姻為明確訂明的法律狀況 – 上訴駁回	D1/25
薪俸税 – 逾期上诉 – 延展上诉期限 –《税务条例》第66(1)(a)及66(1A) 条 – 决定书的送达 – 上诉人是否有合理因由而‘未能’在上诉期限中提出上诉	D10/24
Salaries tax — non-Hong Kong employment — income attributable to services rendered in Hong Kong — whether the 60-day exemption under section 8(1B) of the Inland Revenue Ordinance (‘Ordinance’) applied — whether the taxpayer rendered services in Hong Kong during his visits — time apportionment — sections 8(1), 8(1A)(a), 8(1A)(b)(ii), 8(1B), 11B, 11D, 68(4) and 68(9) of the Ordinance	D14/24
Salaries tax – termination of employment – three sums of payment described as ‘year end bonus’, ‘three months’ notice payment’ and ‘other payment’ made to appellant by former employer assessed to be chargeable to salaries tax – true purpose(s) of payments – burden on appellant to show assessment excessive or incorrect – whether sums chargeable to salaries tax – sections 8, 9 and 68(4) of the Inland Revenue Ordinance (IRO)	D11/24

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2025年2月28日的状况)，请见附件。