第39册

出版日期: 2025年6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 – appeal out of time – transmission of determination – if appeal out of time, whether time to be extended – sections 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (IRO) [英文案例]	D1/24
Profits tax – meaning of ‘accrued’ – interest income never received – distinction between accrued and payable interest income – accounting treatment of interest income by taxpayer important factor – section 15 of the Inland Revenue Ordinance [英文案例]	D5/24
物业税
Property tax – rental income paid to another – whether liable for property tax – complaints of unfairness – jurisdiction of the Board – sections 5, 5B(2), 56 and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]	D3/24

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2024年8月31日的状况)，请见附件。