第36冊第3增訂本
出版日期: 2023年3月
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已出版的個案摘要
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| 案件編號 | 下載 | |
|---|---|---|
| 上訴 | ||
| 上訴–上訴是否於法定期限內提出–是否延長上訴期限–是否「由於疾病、不在香港或其他合理因由」而「未能」在法定期限內發出上訴通知–《稅務條例》(第112章)(「稅例」)第2(1)、58(2)、58(3)、64(4)、66(1)、66(1A)條 | D1/22 |
|
| Salaries tax – whether employment under two contracts from two companies be considered as one single employment rendering income chargeable to salaries tax – whether Appellant render services in connection with his employment partly in Hong Kong resulting in part of his income chargeable to salaries tax – sections 8(1), 8(1)(A), 61 and 61A of Inland Revenue Ordinance – totality of facts test – whether the dual employment arrangement was artificial or fictitious – whether the employment was designed for the sole or dominant purpose of enabling him to obtain a tax benefit in Hong Kong – factors should be taken into consideration on whether the transaction was consistent with rational commercial decision-making of each party concerned – proper approach for the apportionment exercise – Day in day out (DIDO) approach in cases considering section 8(1A)(c) and in cases under section 8(1A)(a) – ‘time in time out’ approach ... [英文案例] | D18/22 |
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| 利得稅 | ||
| Profits tax – capital asset – adventure in nature of trade – change of intention from holding for investment to holding for trading – badges of trade – sections 2(1), 14, (1), 66(3), 68, (4) of the Inland Revenue Ordinance (‘the IRO’) [英文案例] | D5/22 |
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| 利得稅–扣減–曾否招致聲稱的開支–聲稱的開支是否為產生應課稅利潤而招致–《稅務條例》(下稱「該條例」)第16, 17, 68(4), 68(9)條 | D14/21 |
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| Profits tax – whether the Organisation A was a charitable institution for the purpose of section 88 of the IRO – whether the profits derived from the Organisation A’s trade or business were applied solely for charitable purpose and were not expended substantially outside Hong Kong – whether such trade or business was exercised in the course of the actual carrying out of the expressed objects of Organisation A – sections 2(1), 14, 16F, 17(1)(c), 68(4), 88 of the Inland Revenue Ordinance [英文案例] | D2/22 |
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| 物業稅 | ||
| 物業稅–逾期上訴–提出上訴的期限–批准逾期上訴的字眼–《稅務條例》(112章) (下稱「稅例」)第66(1A)條所載的「其他合理原因」–《稅例》第58(2)，(3)條，第66，(1)(a)，(1)(b)，(1A)條，第68，(4)條，附表5第1部 | D6/22 |
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| 薪俸稅 | ||
| Salaries tax – appeal out of time – sections 58(2), 66(1) and 66(1A) of the Inland Revenue Ordinance [英文案例] | D4/22 |
|
| Salaries tax – whether income source in Hong Kong – sections 8(1), 8(1A), 9(1), 66(3), 66(4), 68(4) and 70 of the Inland Revenue Ordinance [英文案例] | D3/22 |
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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2022年5月31日的狀況)，請見附件。