第39冊

出版日期: 2025年6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 – appeal out of time – transmission of determination – if appeal out of time, whether time to be extended – sections 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (IRO) [英文案例]	D1/24
Profits tax – meaning of ‘accrued’ – interest income never received – distinction between accrued and payable interest income – accounting treatment of interest income by taxpayer important factor – section 15 of the Inland Revenue Ordinance [英文案例]	D5/24
物業稅
Property tax – rental income paid to another – whether liable for property tax – complaints of unfairness – jurisdiction of the Board – sections 5, 5B(2), 56 and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例]	D3/24

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2024年8月31日的狀況)，請見附件。