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Article: 案件編號 D3/14

Title案件編號 D3/14
Case No. D3/14
Authors
Chow, WS
Issue Date2015
PublisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm
Citation
Inland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 2, p. 402-415 How to Cite?
Description(2014-15) Salaries tax [Decision in Chinese]; Appeal out of time [Decision in Chinese] - 薪俸稅 – 免稅額 – 供養兄弟姊妹免稅額 – 上訴人有否獨力或主力扶養兄長 – 《稅務條例》（「該條例」）第30B條; 逾時上訴 – 委員會應否延長上訴期限 – 上訴人未能提出指明或其他合理原因解釋 – 《稅務條例》第66及66(1A)條
Panel: Chow Wai Shun (chairman), Liu Kin Sing and Kenneth S Y Ng.
Persistent Identifierhttp://hdl.handle.net/10722/256097

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2018-07-17T08:28:42Z-
dc.date.available2018-07-17T08:28:42Z-
dc.date.issued2015-
dc.identifier.citationInland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 2, p. 402-415-
dc.identifier.urihttp://hdl.handle.net/10722/256097-
dc.description(2014-15) Salaries tax [Decision in Chinese]; Appeal out of time [Decision in Chinese] - 薪俸稅 – 免稅額 – 供養兄弟姊妹免稅額 – 上訴人有否獨力或主力扶養兄長 – 《稅務條例》（「該條例」）第30B條; 逾時上訴 – 委員會應否延長上訴期限 – 上訴人未能提出指明或其他合理原因解釋 – 《稅務條例》第66及66(1A)條-
dc.descriptionPanel: Chow Wai Shun (chairman), Liu Kin Sing and Kenneth S Y Ng.-
dc.languagechi-
dc.publisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm-
dc.relation.ispartofInland Revenue Board of Review Decisions-
dc.title案件編號 D3/14-
dc.titleCase No. D3/14-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros250055-
dc.identifier.volume29-
dc.identifier.issuesuppl. 2-
dc.identifier.spage402-
dc.identifier.epage415-
dc.publisher.placeHong Kong-

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