第36冊
出版日期: 2021年12月
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已出版的個案摘要
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案件編號 |
下載 |
利得稅 |
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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 |
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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 |
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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 |
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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 |
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薪俸稅 |
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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 |
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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 |
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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 |
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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 |
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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2021年12月31日的狀況),請見附件。