第38冊第3增訂本

出版日期: 2025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
利得稅
Profits Tax – late notification of chargeability – assessment of additional tax – whether reasonable excuse – whether assessment excessive – sections 51(2), 68(4), 82A and 82B of the Inland Revenue Ordinance (‘Ordinance’) [英文案例]	D15/23
薪俸稅
Salaries Tax – whether the Appellant had already paid the assessed tax – burden of proof on Appellant – whether the Inland Revenue’s system could have lost the tax payment record – whether home loan interest was deductible – insufficiency of proof – section 68(4) and section 26E of the Inland Revenue Ordinance. [英文案例]	D10/23
Salaries tax – whether termination payments were chargeable to salaries tax – whether payments were for past services or compensation for loss of office – whether payments under incentive plans were taxable – section 8(1), section 9(1), and section 68(4) of the inland revenue ordinance [英文案例]	D17/23
Salaries tax – whether the taxpayer is liable to pay salaries tax – ‘60-day rule’ under section 8(1B) of the Inland Revenue Ordinance – whether a transfer passenger arrives at Hong Kong Airport is in the territory of Hong Kong – whether the word ‘visits’ under section 8(1B) of the Ordinance should be qualified by or made subject to duration or purpose as contended - onus of proof [英文案例]	D11/23

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2024年5月31日的狀況)，請見附件。