第22冊第2增訂本
出版日期: 2008年4月
----------------------------------------
已出版的個案摘要
----------------------------------------
|
案件編號 |
下載 |
補加稅評稅 |
|
|
reasonable excuse for additional tax — ss 51(2) and 82A (1)(e) of the Inland Revenue Ordinance ("IRO") — whether or not the appellant's failure to comply with s 51(2) was detected — factors affect the level of penalty [英文案例] |
D34/07 |
|
understating income in tax return — whether additional tax is excessive — ss 12(1)(a), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") [英文案例] |
D37/07 |
|
利得稅 |
|
|
whether determination can increase the assessment — legitimate expectation — ss 16(1), 17(1), 33A (1), 59(3), 60, 64, 68(4) and 70 of the Inland Revenue Ordinance ("IRO") [英文案例] |
D36/07 |
|
whether to allow interest expenses in computing the appellant's profits or loss — ss 68(4) and 68(9) of the Inland Revenue Ordinance ("IRO") — frivolous and vexatious appeal [英文案例] |
D35/07 |
|
薪俸稅 |
|
|
Additional Dependent Parent Allowance — meaning of "resided ... with" under s 30(3)(b) of Inland Revenue Ordinance ("IRO") [英文案例] |
D30/07 |
|
供養父母免稅額 – 供養 – 分開居住 – 《稅務條例》第30條 |
D31/07 |
|
特約藝人 – 自僱或受僱 – 開支扣減為收入的若干百分比 – 《稅務條例》第70A條及第68(4)條 |
D38/07 |
|
practice & procedure — appeal out of time — whether prevented by illness, absence Hong Kong or other reasonable cause from giving notice of appeal — Inland Revenue Ordinance ("IRO") s 66( 1A) [英文案例] |
D33/07 |
|
whether the taxpayer's employment was a non-Hong Kong employment — whether salaries tax should be chargeable on a time apportionment basis — ss 8(1)(a), 9, 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D32/07 |
|
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2008年2月29日的狀況),請見附件。