第37冊第3增訂本

出版日期: 2024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
薪俸稅
allowances – dependant brother or dependent sister allowance (‘DBSA’) – disabled dependant allowance (‘DDA’) – meaning of ‘unmarried’ – whether eligibility under Disability Allowance Scheme (‘DAS’) a necessary condition for DDA – sections 2(1), 30B, 30B(1), 31(1), 31A(1), 33 of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]	D23/22
appeal out of time – whether the appeal is out of time; whether the reasons given by the appellant fall within ‘other reason cause’ category contained in section 66(1A) of the Inland Revenue Ordinance – section 66(1A) of the Inland Revenue Ordinance. [英文案例]	D24/22
awards under incentive plans – accrual of payment – whether payment made to employee pursuant to incentive plan chargeable at grant of awards or vesting of awards – sections 8, 9, 11B, 11D and 64 of the Inland Revenue Ordinance (‘IRO’) (Decision in English)	D22/22

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2023年5月31日的狀況)，請見附件。