第25冊第2增訂本
出版日期: 2011年4月
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已出版的個案摘要
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案件編號 |
下載 |
補加稅評稅 |
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利得稅 – 《稅務條例》第51(1)(a)、68(4)、68(8)(a)、68(9)、82A(1)、82B(2)及第82B(3)條 |
D15/10 |
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利得稅 |
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allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D21/10 |
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allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D22/10 |
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prescribed assets – source of profits – sections 2, 14(1), 16(1), 16G(1) & (2), 17(1)(b) & (c), 66(1) & (3), 68(4),(7) & (9), 70A(1) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D17/10 |
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物業買賣收益 - 相關課稅年度 - 《稅務條例》第14(1)條,第68(4)條及第68(8)(a)條 |
D16/10 |
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物業稅 |
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deduction of interest – sections 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D23/10 |
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薪俸稅 |
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供養父母額外免稅額 – 納稅人寄居在父母名下的物業是否「供養父母」 – 針對評稅額過多或不正確的舉証責任 – 上訴人有否履行舉証責任 – 訟費 – 《稅務條例》(下稱《稅例》)第30條、第68(4)條及第68(9)條 |
D20/10 |
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deduction – professional subscriptions – whether deductable from assessable income [英文案例] |
D29/10 |
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extension of time to give notice of appeal – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D28/10 |
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refund of rent – sections 8(1), 9(1), 9(1A), 9(2), 66(1), 66(1A), 68(2D) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D25/10 |
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rental value of residence provided by employer – whether residence a hotel, hostel or a boarding house – taxpayers in similar situation to be treated similarly – section 9(2)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D26/10 |
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whether taxpayer can rely on what was told by the Inland Revenue Department (‘IRD’) – allegation as to an abuse of power or unfairness – taxpayer in a similar position should be treated in the same way [英文案例] |
D24/10 |
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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2011年3月31日的狀況),請見附件。