incorrect salaries tax return - quantum of penalty [英文案例]
D50/94
incorrect tax return - salaries tax - s 82A of the Inland Revenue Ordinance [英文案例]
D46/94
late filing of profits tax return - management accounts lodged with Commissioner prior to submission of tax return - quantum of penalty - s 82A of Inland Revenue Ordinance [英文案例]
D24/94
late filing of return - estimated assessment - over payment of tax - quantum of penalty - s 82A of Inland Revenue Ordinance [英文案例]
D40/94
late filing of tax return - purchase of tax reserve certificate - quantum of penalty [英文案例]
D56/94
property trading - failing to inform the Commissioner of liability to profits tax - quantum of penalty [英文案例]
D37/94
利得税
disposal of properties - whether properties capital assets or trading stock [英文案例]
D36/94
purchase and sale of shares in property owning company - whether capital gain or taxable profit [英文案例]
D52/94
sale of Letters B land entitlements - whether Letters B are trading stock or capital assets [英文案例]
D23/94
薪俸税
employment overseas - services rendered in Hong Kong - method of calculating income arising in Hong Kong [英文案例]
D49/94
lump sum payment on retirement and re-employment - whether lump sum payment assessable to salaries tax [英文案例]
D38/94
source of income - whether continuous employment or new contract [英文案例]
D43/94
value of quarters for salaries tax purposes [英文案例]