第31冊第2增訂本

principle on appeal by way of case stated – personal assessment – eligibility – permanent residence – whether appellant ‘ordinarily resided’ in Hong Kong – sections 41, 64, 66, 68, 69(1) and Schedule 1 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

論據薄弱－聆訊不必要地加長－《稅務條例》（第112章）第68(9)條 ）（勘誤在決定書末頁）

未能如期提交報稅表－是否能夠就違規提出合理辯解－補加稅的金額是否過高－《稅務條例》（下稱「該條例」）第51及82A條

burden of proof – findings of the auditors – whether the activities were incidental or antecedent activities to making of the profits – whether expenses were incurred bona fide – section 16 and section 61A of the Inland Revenue Ordinance – alternative assessments ought to be gauged by looking at the situation that if the other alternative does not stand – whether carried on a business or trade in Hong Kong – whether profits arose in or were derived from Hong Kong [英文案例]

利得稅－例外固定資產－50:50比例分攤利潤－《稅務條例》（第112章）第2(1)，16，16G，18F，39B，39E，64(2)，66及68(8)條－稅務條例釋義及執行指引第21號（修訂本）（勘誤在決定書末頁）

locality of profits – double taxation – sections 2, 14 and 68(4) of Inland Revenue Ordinance [英文案例]

wrong year of assessment – late application for amending the grounds of appeal – section 14(1), 15C, 16(1), 18D, 60(1), 63, 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]