第38冊第1增訂本

出版日期: 2024年9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
Profits Tax – failure to file tax returns – whether the final and conclusive estimated assessments can be reopened under section 70A of the Inland Revenue Ordinance – whether certain expenses are deductible – section 70A of the Inland Revenue Ordinance. [英文案例]	D1/23
薪俸稅
Salaries tax – appellant entering into ‘dual employment’ arrangement with companies in different jurisdictions – whether income for service rendered outside Hong Kong exempted from salaries tax – source of income – apportionment approach to be adopted in determining extent of service rendered outside Hong Kong – sections 8(1), 8(1A)(c), 9(1), 61, 61A and 68(4) of Inland Revenue Ordinance (Chapter 112) (‘Ordinance’) [英文案例]	D3/23
Salaries tax – whether the payment was a reward for past service or a payment to induce the employee to enter into employment and provide future service – nature of ex-gratia payment – the substance of settlement – whether the disputed payment represents a claim of the employee’s entitlement – whether the rights has been abrogated – whether legal fee were incurred in the performance of the job duties – salaries received from garden leave period [英文案例]	D5/23
Salaries tax – whether there was basis for re-opening the assessment of salaries tax – meaning of ‘error and omission’ – costs ordered for appeal without merit – sections 8(1)(a), 9(1), 9(1)(a), 11B, 11D, 11D(a), 51(5), 64, 64(1), 66, 68, 68(4), 68(9), 70A, 70A(1) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]	D2/23

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11月30日的狀況)，請見附件。