第39冊第2增訂本

出版日期: 2026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
個人入息課稅
Personal Assessment – deductible interest – whether purpose of loan was to produce rental income – mortgage refinancing – sections 42(1), 68(4) and 68(7) of the Inland Revenue Ordinance – new evidence	D12/24
物業稅
物業稅 - 逾期上訴 - 延長上訴期限 - 以郵遞方式寄往稅務局最後所知悉納稅人的通訊地址 - 《稅務條例》第66(1)及66(1A)條	D13/24
薪俸稅
薪俸稅 – 已婚人士免稅額 – 子女免稅額 –《稅務條例》（第112章）第29(1)條及第31(1)條 （「《稅例》」）– 《稅例》下婚姻為明確訂明的法律狀況 – 上訴駁回	D1/25
薪俸稅 – 逾期上訴 – 延展上訴期限 –《稅務條例》第66(1)(a)及66(1A) 條 – 決定書的送達 – 上訴人是否有合理因由而‘未能’在上訴期限中提出上訴	D10/24
Salaries tax — non-Hong Kong employment — income attributable to services rendered in Hong Kong — whether the 60-day exemption under section 8(1B) of the Inland Revenue Ordinance (‘Ordinance’) applied — whether the taxpayer rendered services in Hong Kong during his visits — time apportionment — sections 8(1), 8(1A)(a), 8(1A)(b)(ii), 8(1B), 11B, 11D, 68(4) and 68(9) of the Ordinance	D14/24
Salaries tax – termination of employment – three sums of payment described as ‘year end bonus’, ‘three months’ notice payment’ and ‘other payment’ made to appellant by former employer assessed to be chargeable to salaries tax – true purpose(s) of payments – burden on appellant to show assessment excessive or incorrect – whether sums chargeable to salaries tax – sections 8, 9 and 68(4) of the Inland Revenue Ordinance (IRO)	D11/24

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2025年2月28日的狀況)，請見附件。