第37冊第1增訂本

出版日期: 2023年9月

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

已出版的個案摘要

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

	案件編號	下載
上訴
Additional profits tax – management fee paid to the related company – whether the impugned management fees are deductible expenses under sections 16(1) and 17 of the Inland Revenue Ordinance – whether the transactions was for the sole or dominant purpose of enabling the taxpayer to obtain a tax benefit so that section 61A is engaged - the Board’s function on hearing an appeal – mere assertions or statements of the tax representatives do not form part of the evidence – evidence put forward by the Taxpayer which was not challenged by the Revenue could not be taken as accepted by the Revenue as the fact... [英文案例]	D11/22
逾期上訴
Appeal – appeal out of time – application to extend time limit for filing notice of appeal – whether applicant was prevented by absence from Hong Kong or other reasonable cause from giving notice of appeal within time limit – sections 2, 51, 58, 64, 66 and 80 of Inland Revenue Ordinance (Cap.112) (‘IRO’) [英文案例]	D14/22
利得稅
Profits Tax–Consent Scheme–pre-sale of uncompleted units–interest income on deposit and part payment of the purchase price by the purchasers–whether exemption under section 2(1) of the Exemption Order–sections 14, 15 and 68(4) of the Inland Revenue Ordinance [英文案例]	D12/22
薪俸稅
Salaries Tax – whether income chargeable – locality of the employment – whether employee working outside Hong Kong meant that the employment was located outside Hong Kong – sections 8 and 64 of the Inland Revenue Ordinance (‘IRO’) [英文案例]	D15/22

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11月30日的狀況)，請見附件。