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Decision
No
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PENALTY TAX -
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late filing of profits tax return - management accounts lodged with Commissioner prior to submission of tax return - quantum of penalty - s 82A of Inland Revenue Ordinance
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D24/94
(PDF file) |
property trading - failing to inform the Commissioner of liability to profits tax - quantum of penalty
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D37/94
(PDF file) |
late filing of return - estimated assessment - over payment of tax - quantum of penalty - s 82A of Inland Revenue Ordinance
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D40/94
(PDF file) |
incorrect tax return - salaries tax - s 82A of the Inland Revenue Ordinance
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D46/94
(PDF file) |
incorrect salaries tax return - quantum of penalty
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D50/94
(PDF file) |
late filing of tax return - purchase of tax reserve certificate - quantum of penalty
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D56/94
(PDF file) |
PROFITS TAX -
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sale of Letters B land entitlements - whether Letters B are trading stock or capital assets
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D23/94
(PDF file) |
disposal of properties - whether properties capital assets or trading stock
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D36/94
(PDF file) |
purchase and sale of shares in property owning company - whether capital gain or taxable profit
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D52/94
(PDF file) |
SALARIES TAX -
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lump sum payment on retirement and re-employment - whether lump sum payment assessable to salaries tax
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D38/94
(PDF file) |
value of quarters for salaries tax purposes
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D42/94
(PDF file) |
source of income - whether continuous employment or new contract
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D43/94
(PDF file) |
employment overseas - services rendered in Hong Kong - method of calculating income arising in Hong Kong
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D49/94
(PDF file) |
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