第28冊第3增訂本

浪費委員會資源

practice and procedure – hearing and disposal of appeals – absence – section 68 of the Inland Revenue Ordinance. [英文案例]

section 82B(1A) of the Inland Revenue Ordinance – one-month time limit – whether unilateral mistake can be described as a reasonable cause – prominent notice of the requirements of giving notice of appeal given in the additional tax assessment – whether the Appellant was prevented from giving notice of appeal within time. [英文案例]

短報入息 – 委員會處理違規罰款的原則 – 《稅務條例》（第112章）第59(3)，68(4)，68(8)，68(9)， 80(2)，82(1)，82A及82(B) 條 –《基本法》第106，107及108條

上訴人購入及出售物業 – 上訴人出售物業的利潤是否售賣資本資產所得 –《稅務條例》（第112章）第2(1)條、第14(1)條及第68(4)條（《稅例》） （勘誤在決定書末頁）

支出扣減 – 《稅務條例》第68(2B), 68(2D), 68(4), 68(8)及68(8)(a)條

grounds of appeal – depreciation allowance – source of profits – sections 2, 14(1), 16(1), 17, 66(3), 68(4) & 68(7) of the Inland Revenue Ordinance (‘IRO’). [英文案例]

業務 – 買賣物業是否構成一項業務 – 納稅人的意圖 – 要從整體情況推斷出來 – 《稅務條例》（《稅例》）第2, 14(1)及68(4)條

whether gain on disposal of properties chargeable to profits tax – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance. [英文案例]

director’s fee income – source – sections 8(1)(a) and 68(4) of the Inland Revenue Ordinance. [英文案例]