第36冊

出版日期: 2021年12月

----------------------------------------

已出版的個案摘要

----------------------------------------

	案件編號	下載
利得稅
assessment – deductions – whether the taxpayer could deduct fees for property management service from the assessable profits – whether the taxpayer incurred a liability to pay such management fees – whether it was necessary to show that the taxpayer was legally obliged to pay such fees – sections 16, 17 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]	D11/20
profits on disposal of property – whether original intention as long-term investment – sections 14 and 68(4) of the Inland Revenue Ordinance [英文案例]	D16/20
whether the profits tax assessment and the additional profits tax assessment are excessive and incorrect – meaning of trading – whether the disposal of the properties should be considered as trading and thus be chargeable to profits tax – sections 66, 68(4) and 68(9) of the Inland Revenue Ordinance [英文案例]	D15/20
whether the taxpayer carry on a trade or business in Hong Kong and whether its profits were sourced in Hong Kong – sections 14 and 68(9) of the Inland Revenue Ordinance [英文案例]	D14/20
薪俸稅
逾期上訴–有關開支是否在履行職責時產生–有關開支的文件證明–《稅務條例》第12(1)(a)、66及68(4)條	D13/20
供養兄弟姊妹免稅額及傷殘受養人免稅額 – 上訴人是否「主力扶養」妹妹 – 《稅務條例》(第112章)第30B條、第31A條及第68(4)條(「《稅務條例》」)	D9/20
disputed the payment of the sum – whether the assessor should not raise the additional salaries assessment after the taxpayer paid the sum in provisional tax – sections 66(3) and 68(4) of the Inland Revenue Ordinance [英文案例]	D12/20
power to summons witnesses – ‘60 days’ rule – exemption under section 8 of the Inland Revenue Ordinance (the ‘IRO’) – hopeless appeal – costs of the Board – sections 8, 8(1), 8(1A), 8(1A)(b)(ii), 8(1A)(c), 8(1B), 8(1C), 66, 68, 68(4), 68(9) of the IRO [英文案例]	D10/20

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12月31日的狀況)，請見附件。