第20冊第2增訂本
出版日期: 2006年4月
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已出版的個案摘要
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案件編號 |
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呈述案件 |
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applicable principles — whether questions properly identified questions of law for the Court of First Instance ("CFI") to consider — whether questions re-opened findings of fact made by the Board [英文案例] |
D53/05 |
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補加稅評稅 |
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an appeal against assessments for additional tax — whether the notice of appeal was given within time — whether a notice of appeal is only validly given when it is accompanied by all the requisite documents — ss 51(1), 82A(4), 82B(1) and 82B(1A) of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D48/05 |
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an appeal against the assessment for additional tax — incorrect return and untrue claims for allowances — onus of proof was on the appellant to show that the assessment appealed against was excessive or incorrect — whether there was reasonable excuse — whether the additional tax imposed was excessive — the appellant showed no genuine remorse — ss 68(4), 68(8)(a), 82A(1), 82A(4), 82B(2), 82B(3) of the Inland Revenue Ordinance ("the IRO") [英文案例] |
D47/05 |
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逾期上訴 –《稅務條例》第66條 |
D40/05 |
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appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether or not giving notice of appeal means actual service of the notice on the Clerk and excludes oral notice [英文案例] |
D41/05 |
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逾期上訴 –《 稅務條例 》第66和第71條 – 沒有證據是因為疾病或不在香港而引致 – 有關利息徵收的申訴和處理並不屬於委員會的職權範圍 |
D39/05 |
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failure to declare amount of income unintentionally — whether reasonable excuse — whether penalty excessive [英文案例] |
D32/05 |
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making an incorrect return by understating income — whether additional tax imposed under s 82A justified — whether reasonable excuse in making incorrect return — quantum of additional tax — Board's power to increase additional tax imposed on taxpayer [英文案例] |
D50/05 |
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填報不正確報稅表 – 錯誤理解法例 – 聽從核數師意見 – 合理辯解 – 罰款金額是否過高 –《稅務條例》第9A條及第82A條 |
D45/05 |
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利得稅 |
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profits arising from sale of property — whether trade [英文案例] |
D29/05 |
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whether initial signing fees and monthly bonus of insurance agents are advance payments — s 16(1) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D44/05 |
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whether rental expenses incurred in the production of profits — whether transaction "artificial" or "fictitious" under s 61 of the Inland Revenue Ordinance ("IRO") — whether sole or dominant motive to obtain tax benefit — whether there should be an apportionment of expenses [英文案例] |
D51/05 |
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薪俸稅 |
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因受僱工作而獲得的花紅 – 在課稅年度的應評稅入息 – 入息的收取 – 應累算的入息總額 – 可否將部份入息撥回之前的課稅年度計算 – 舉證責任在上訴人身上 – 《稅務條例》第2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i)及68(4)條 |
D46/05 |
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dependent parent allowance — more than one person eligible for it — no agreement who is entitled to it — Inland Revenue Ordinance ("IRO") ss 24D (4)(b) and 33 [英文案例] |
D31/05 |
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因受僱工作而獲得的一筆款項 – 在課稅年度的應評稅入息 – 入息的收取 – 應累算的入息總額 – 可否將部份入息撥回之前的課稅年度計算 – 舉證責任在上訴人身上 – 《稅務條例》第2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i)及68(4)條 |
D49/05 |
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personal assessment — application to correct — ss 42(2)(b), 64(1) and 70A of the Inland Revenue Ordinance ("IRO") [英文案例] |
D42/05 |
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residence provided by employer — rental value — Inland Revenue Ordinance ("IRO") s 9(2) [英文案例] |
D38/05 |
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share options — when a source of employment income is deemed to commence or cease — ss 8, 9(1), 9(4), 11B, 11C,11D, 66(1)(a), 66(1A), 68(2D) and 68(2E) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D34/05 |
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source of income — identity of employer — time apportionment basis — ss 8 and 9 of the Inland Revenue Ordinance ("IRO") [英文案例] |
D35/05 |
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special retention bonus — payment on top of severance payment under Employment Ordinance (Chapter 57) — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (Chapter 112)("IRO") [英文案例] |
D37/05 |
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whether payment a sum arising upon termination of employment — salary reduction — whether salary reduction supported by consideration — whether discharged burden to prove that payment formed part of entitlement on termination — whether "gift" or "gratuity" under s 9(1)(a) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D52/05 |
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註:未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果,該上訴案的狀況會列於上述其中一表,並於下期的稅務上訴案例中不獲刊載。
如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至2006年2月28日的狀況),請見附件。