第21冊第3增訂本
出版日期: 2007年7月
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已出版的個案摘要
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案件編號 |
下載 |
呈述案件 |
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application for stating a case — proper question of law [英文案例] |
D63/06 |
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補加稅評稅 |
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delay in filing the tax return — ss 68, 82A and 82B(3) of the Inland Revenue Ordinance ("IRO") — whether the taxpayer has any "reasonable excuse" for the delay — whether proof of recklessness, or deliberate or persistent default are required — burden on the taxpayer to prove — whether the Board should act on bare allegations — directors of the taxpayer were away from Hong Kong cannot amount to a reasonable excuse - duty of taxpayer to comply with time limit for filing its tax return — approach to consider overall circumstances to assess the amount of additional tax — discretion to order costs is not confined to appeals which are obviously unsustainable — whether the conduct of the appeal was frivolous and vexatious [英文案例] |
D57/06 |
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whether or not the taxpayer had any reasonable excuse for omitting or understating his income — ss 68(4), 80(2), 82(1) and 82A of the Inland Revenue Ordinance ("IRO") — taxpayer's duty to report the correct amount of income — whether or not carelessness is an excuse for submitting an incorrect return — whether or not the assessment has exceeded the amount for which the taxpayer is liable — duty of every taxpayer to pay the correct amount of tax — whether or not lack of intention to evade tax is a mitigating factor [英文案例] |
D56/06 |
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利得稅 |
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應評稅利潤及補加評稅 – 權利金 – 壞帳 – 董事薪金 – 應酬費 – 上市費用 – 專業費用 –《稅務條例》第16(1)(d) 條及第68(4)條 |
D73/06 |
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property — investment or trade [英文案例] |
D53/06 |
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source of income — garment manufacturing — procurement fees — whether artificial and fictitious — whether deductible [英文案例] |
D54/06 |
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whether the selling of the property and the gain arising therefrom falls within s 14 of the Inland Revenue Ordinance ("IRO") — whether or not this is a sale of a capital asset — ss 2, 14(1) and 68(4) of the IRO — whether or not the taxpayer had an intention to trade when it acquired the subject premises — the taxpayer's intention has to be ascertained objectively by reference to the whole of the surrounding circumstances — the taxpayer's stated intention cannot be decisive — burden of proving lies on the taxpayer — necessary to look at the intentions and the acts of controlling minds of the company [英文案例] |
D58/06 |
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物業稅 |
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rates paid for non-rental period — burden of proof — ss 5(1), 5( 1A ), 5B, 59, 60 and 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D72/06 |
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出租收入 |
D59/06 |
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薪俸稅 |
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appeal out of time — whether or not there was reasonable cause preventing the taxpayer from giving notice of appeal within time — home loan interest deduction — whether loan from developer a "home loan" — ss 26E(9), 66(1), 66( 1A ) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D67/06 |
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和解款額中應評稅部份 — 回撥權 — 補加回應累算入息的有關年度 — 僱傭合約的約制條文 — 《稅務條例》(第112章) 第11B,11D及68(4) 條 — 《僱傭條例》(第57章) 第10A 條 — 《勞資審裁處條例》(第25章) 第39(3) 條 |
D69/06 |
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consideration of termination of employment agreement — ss 8(1), 9(1)(a), 52(5), 68(2D) and 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D71/06 |
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扣減 – 教師自購用來自修、提高自己教學質素和可借學生閱讀的參考圖書光碟是否可扣減「支出」–《稅務條例》(以下簡稱「稅例」)第12(1)(a), 12(1)(b), 12(2), 12(1)(e), 12(6)及68(4)條 |
D61/06 |
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gain realized by exercise of share option — date of assessment — ss 9(1)(d) and 9(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D66/06 |
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notice of appeal filed without Determination — whether a valid notice of appeal — Determination filed out of time — whether extension of time applicable to filing of Determination — consideration for granting of extension of time — ss 66(1)(a) and 66( 1A ) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D62/06 |
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practice and procedure — appeal — absence — s 68 of Inland Revenue Ordinance ("IRO") [英文案例] |
D64/06 |
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where source of income was located — totality of facts test — whether income should be fully assessed or partly assessed on a time apportionment basis — ss 8(1)(a), 8( 1A )(a) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D68/06 |
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whether income arising or derived from Hong Kong [英文案例] |
D60/06 |
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whether or not expenses and outgoings should be deducted — s 68(4) of the Inland Revenue Ordinance ("IRO") — whether or not the taxpayer has incurred the alleged expenses and outgoing [英文案例] |
D55/06 |
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whether value of shares assessable income — what amount of value of the shares should be assessed — ss 8(1), 9(1), 11B and 68(4) of Inland Revenue Ordinance ("IRO") [英文案例] |
D65/06 |
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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2007年5月31日的狀況),請見附件。