第33冊第1增訂本

fail to comply with the requirements of a notice – sections 51(1), 59, 68, 80(2), 82(1) and 82A of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

就評稅提出上訴－決定書是否以郵寄方式成功送達上訴人－上訴通知是否逾期提出－是否延展提出上訴的時限－《稅務條例》（下稱「該條例」）第58及66條

insurance agency business – whether payment received from non-contractual party for services rendered - sections14, 68(9) and 80(2)(c) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

notice of appeal out of time – proving service by post – section 58 of the Inland Revenue Ordinance (‘IRO’) – relevant time to consider the filing of notice of appeal – discretion to extend time – section 66 (1A) of the IRO – whether or not absence from Hong Kong is a reason for granting time extension – whether or not insufficient postage for the mail could be considered as a ‘reasonable cause’ – the intention of the taxpayer at the time of acquisition [英文案例]

申索人申請供養父母免稅額 – 申索人兄長在同一年度申請長者住宿照顧開支扣除（「該扣除」） – 申索人及其兄長未能就由誰申請該支扣除達成共識 – 稅務局局長可否考慮申索人供養父母免稅額申請 – 稅務局應否行使酌情權 –《稅務條例》（第112章）第26D、30、31、31A、33、66(3)及68(4)條（「《稅例》」）

personal assessment – sending of notice of appeal comprising the covering letter and determination–whether appellant prevented to lodge an appeal within a month – costs order - sections 16, 17, 42, 51(8), 58(2), 58(3), 64(4), 66(1A) and 68(9) of the Inland Revenue Ordinance (the ‘Ordinance’) [英文案例]