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Article: 案件編號 D28/11
| Title | 案件編號 D28/11 Case No. D28/11 |
|---|---|
| Authors | |
| Issue Date | 2012 |
| Publisher | Board 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, 2012, v. 26 n. suppl. 2, p. 478-492 How to Cite? |
| Description | (2011-12) Salaries tax [Decision in Chinese]; Salaries tax [Decision in Chinese] - 薪俸稅 – 上訴人申請扣除諮詢律師專業意見費用 – 該費用是否為產生應評稅入息必須招致的開支 – 該費用是否「完全、純粹及必須」在執行職務時招致 – 上訴人是否在沒有選擇下支付該費用 – 該費用可否作為個人進修開支而獲得扣減 – 《稅務條例》（下稱《稅例》）第2、12及68(4)條; 薪俸稅 – 訟費 – 上訴人應否被判處訟費命令 – 上訴人處理聆訊的態度 – 《稅例》第68(9)條及附表5第I部 - Panel: Chow Wai Shun (chairman), Liu Kin Sing and Patrick Wu Yung Wei |
| Persistent Identifier | http://hdl.handle.net/10722/266300 |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Chow, WS | - |
| dc.date.accessioned | 2019-01-17T08:35:01Z | - |
| dc.date.available | 2019-01-17T08:35:01Z | - |
| dc.date.issued | 2012 | - |
| dc.identifier.citation | Inland Revenue Board of Review Decisions, 2012, v. 26 n. suppl. 2, p. 478-492 | - |
| dc.identifier.uri | http://hdl.handle.net/10722/266300 | - |
| dc.description | (2011-12) Salaries tax [Decision in Chinese]; Salaries tax [Decision in Chinese] - 薪俸稅 – 上訴人申請扣除諮詢律師專業意見費用 – 該費用是否為產生應評稅入息必須招致的開支 – 該費用是否「完全、純粹及必須」在執行職務時招致 – 上訴人是否在沒有選擇下支付該費用 – 該費用可否作為個人進修開支而獲得扣減 – 《稅務條例》（下稱《稅例》）第2、12及68(4)條; 薪俸稅 – 訟費 – 上訴人應否被判處訟費命令 – 上訴人處理聆訊的態度 – 《稅例》第68(9)條及附表5第I部 - Panel: Chow Wai Shun (chairman), Liu Kin Sing and Patrick Wu Yung Wei | - |
| dc.language | chi | - |
| dc.publisher | Board of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm | - |
| dc.relation.ispartof | Inland Revenue Board of Review Decisions | - |
| dc.title | 案件編號 D28/11 | - |
| dc.title | Case No. D28/11 | - |
| dc.type | Article | - |
| dc.identifier.email | Chow, WS: wschow@hkucc.hku.hk | - |
| dc.identifier.authority | Chow, WS=rp01282 | - |
| dc.description.nature | link_to_OA_fulltext | - |
| dc.identifier.hkuros | 199862 | - |
| dc.identifier.volume | 26 | - |
| dc.identifier.issue | suppl. 2 | - |
| dc.identifier.spage | 478 | - |
| dc.identifier.epage | 492 | - |
| dc.publisher.place | Hong Kong | - |