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Article: Case No. D54/11
| Title | Case No. D54/11 |
|---|---|
| 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. 27, p. 117-130 How to Cite? |
| Description | Salaries tax – whether a sum paid to a charitable institution in return for a grave space an approved charitable donation and hence be allowed for deduction – sections 2(1), 26C and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’). Panel: Chow Wai Shun (chairman), Liu Kin Sing Alex and Pang Melissa Kaye. |
| Persistent Identifier | http://hdl.handle.net/10722/267122 |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Chow, WS | - |
| dc.date.accessioned | 2019-01-31T08:56:58Z | - |
| dc.date.available | 2019-01-31T08:56:58Z | - |
| dc.date.issued | 2012 | - |
| dc.identifier.citation | Inland Revenue Board of Review Decisions, 2012, v. 27, p. 117-130 | - |
| dc.identifier.uri | http://hdl.handle.net/10722/267122 | - |
| dc.description | Salaries tax – whether a sum paid to a charitable institution in return for a grave space an approved charitable donation and hence be allowed for deduction – sections 2(1), 26C and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’). Panel: Chow Wai Shun (chairman), Liu Kin Sing Alex and Pang Melissa Kaye. | - |
| dc.language | eng | - |
| 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 | Case No. D54/11 | - |
| 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 | 216793 | - |
| dc.identifier.volume | 27 | - |
| dc.identifier.spage | 117 | - |
| dc.identifier.epage | 130 | - |
| dc.publisher.place | Hong Kong | - |
