第36冊第1增訂本

出版日期: 2022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
程序
appeal out of time – whether extension of time should be granted – whether the Taxpayer was prevented from giving notice of appeal within one month – section 66 of the Ordinance [英文案例]	D19/20
利得稅
訴逾期–上訴人提出的理由是否屬於《稅務條例》第66(1A)條所載的「其他理由」類別–第66(1)(a)及66(1A)條稅務條例	D3/21
評稅通知書的送達–向稅務上訴委員會發出上訴通知–上訴通知的期限–《稅務條例》(第112章)(以下簡稱「稅例」)第58(2)條，第66條，第66(1)(a)條，第66(1A)條	D17/20
source – whether manufacturing activities under licence and by subcontractors in the Mainland form part of the profit-generating activities – sections 14 & 68 of the Inland Revenue Ordinance [英文案例]	D5/21
薪俸稅
dependent grandparent allowance – dependent disputed the payment of the sum – whether the grandfather resided with the appellant is a fact finding exercise – sections 30A and 68(4) of the Inland Revenue Ordinance [英文案例]	D2/21
代通知金可否扣減－「為產生應評稅入息」與「為了可以獲取應評稅入息」的區別－稅務條例》(112章)(下稱「稅例」)第8(1)(a)條，9(1)(a)條，12(1)(a)條，68(4)及(8)條	D1/21
payment in lieu of termination notice – notice period covering two financial years – whether payment fully assessed in the first financial year – sections 2(1), 8(1), 9(1), 11B, 11C, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]	D18/20
whether a payment received by an employee upon termination of employment is taxable – section 8(1)(a), 9(1)(a), 11B, 11C(a), 11D(b) proviso (ii) and 68(4) of the Inland Revenue Ordinance [英文案例]	D4/21

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11月30日的狀況)，請見附件。