第29冊
出版日期: 2014年10月
----------------------------------------
已出版的個案摘要
----------------------------------------
|
案件編號 |
下載 |
訟費 |
|
|
appeal frivolous and vexatious. [英文案例] |
D30/13 |
|
浪費委員會資源 |
D29/13 |
|
補加稅評稅 |
|
|
delay in filing tax return – sections 51(1), 59(3), 68, 80(2), 82(1), 82A & 82B of the Inland Revenue Ordinance (‘IRO’). [英文案例] |
D36/13 |
|
late filing of tax return – whether penalty tax imposed was excessive – sections 51(1), 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’). [英文案例] |
D35/13 |
|
延誤提交報稅表 – 《稅務條例》(第112章)第51(1)、59(3)、66(3)、68(4)、68(8)、68(9)、70、80(2)、82(1)、82A及82B 條 – 《基本法》第106、107及108條 |
D29/13 |
|
repeatedly late in submitting tax return – sections 16(1), 17(1), 51(1), 63G, 68(4), 68(8), 68(9), 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law. [英文案例] |
D30/13 |
|
實務及程序 |
|
|
hearing and disposal of appeals – absence – section 68 of IRO. |
D37/13 |
|
利得稅 |
|
|
commissions to agents – whether deductible – agency agreements – whether sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(b), 61A of the IRO. [英文案例] |
D32/13 |
|
whether capital expenditure on the assets can be deducted from assessment – sections 16G and 39E of the Inland Revenue Ordinance (‘IRO’) – whether the assets will be regarded as under a lease – subsidiary nature of the user. [英文案例] |
D31/13 |
|
薪俸稅 |
|
|
housing benefits – appellant entering into tenancy agreements to rent property owned by company controlled by spouse – rental paid by housing benefits – whether genuine landlord and tenant relationship – whether transaction artificial and fictitious – whether transaction conferring tax benefit on appellant – section 15 of the Stamp Duty Ordinance (Chapter 117) – sections 8, 9, 61, 61A and 68 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例] |
D34/13 |
|
settlement payment – whether capital in nature – whether legal fee deductible – sections 8, 9 and 12 of the Inland Revenue Ordinance (‘IRO’). [英文案例] |
D33/13 |
|
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2014年8月31日的狀況),請見附件。