第35冊第3增訂本

出版日期: 2021年8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
逾期上訴 – 合理原因 – 評稅額是否過多 –《稅務條例》第82A和82B條	D1/20
利得稅
chargeability to profits tax – whether appellant carrying on business in Hong Kong – whether profits earning activities taking place in Hong Kong – whether profits earned sourced from Hong Kong – sections 2(1), 14 and 68 of Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]	D5/20
reasonable cause that justify an extension of time under section 66(1A) of the Ordinance – whether previous Chief Executive Office’s inability to come to Hong Kong and/or the misplacement of the documents are reasonable cause – the locality of the source of income [英文案例]	D25/19
薪俸稅
appeal out of time – frivolous and vexatious appeal – costs of the Board – sections 58(2), 66, 66(1)(a), 66(1A), 68(2D), 68(4), 68(9) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]	D26/19
appellant purchasing a residential property – whether interest paid by the appellant on a loan secured by a residential property purchased by the appellant was home loan interest – loan interest arising from a loan after full repayment of mortgage loan – sections 26E(1) and 26E(9) of Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]	D6/20
payments made after termination of employment – whether employment income – sections 8, 9 and 68(4) of the Inland Revenue Ordinance [英文案例]	D8/20
remuneration under certain agreements – whether income derived from an employment of profit – whether artificial or fictitious – sections 9A, 61 of IRO [英文案例]	D3/20
whether income arising in or derived from Hong Kong – exemption – whether income derived from services rendered outside Hong Kong – section 8 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]	D2/20

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2021年5月31日的狀況)，請見附件。