第31冊
出版日期: 2016年11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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failure to submit tax return within time – whether tax return was returned on time – whether excuse for failure reasonable – sections 51(1) and 82A(1) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D3/16 |
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個人入息課稅 |
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eligibility – permanent resident – meaning of ordinary residence – sections 41 and 68(4) of the Inland Revenue Ordinance and Section 2(6) of the Immigration Ordinance [英文案例] |
D11/15 |
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利得稅 |
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source – sections 2, 14 and 68(4) of the Inland Revenue Ordinance [英文案例] (勘誤在決定書末頁) |
D14/15 |
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薪俸稅 |
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deduction of expenses – dependent parent allowance – sections 8, 9, 12, 12A, 16E, 19C, 33, 41, 42, 61, 70A and 79 of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D15/15 |
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disabled dependent allowance – dependent not Hong Kong resident – assessor allowing allowance subject to review on further information provided by Appellant – Appellant failing to provide required information – whether assessor entitled to withdraw allowance – sections 31A, 60(1) and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例] |
D13/15 |
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extension of time to lodge appeal – meaning of the word ‘prevented’ in Inland Revenue Ordinance section 66(1A) – whether or not being too busy and taxpayer’s misjudgment can be a reasonable cause of extending time – whether or not the sum was reward for past service or relates to past service rendered by the taxpayer to the company [英文案例] |
D10/15 |
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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2016年8月31日的狀況),請見附件。