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Article: 案件編號 D9/12

Title案件編號 D9/12
Case No. D9/12
Authors
Chow, WS
Issue Date2013
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, 2013, v. 27, p. 258-279 How to Cite?
DescriptionSalaries tax [Decision in Chinese] - 薪俸稅 – 補加稅評稅上訴 – 少報入息 – 上訴人要求將罰款全數寬免 – 上訴人逾期8天發出上訴通知書 – 上訴人逾期28天提交上訴所需文件 – 上訴是否逾期 – 委員會應否行使酌情權延長上訴期限 – 上訴人有否合理辯解或減輕罰款因素 – 《稅務條例》 第58、66(1A)、68、70、70A、80(2)、82(1)、82A及82B條（下稱「《稅例》」） . Panel: Chow Wai Shun (chairman), Chan Lai Yee and Wendy O Chan.
Persistent Identifierhttp://hdl.handle.net/10722/267130

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2019-02-01T02:10:47Z-
dc.date.available2019-02-01T02:10:47Z-
dc.date.issued2013-
dc.identifier.citationInland Revenue Board of Review Decisions, 2013, v. 27, p. 258-279-
dc.identifier.urihttp://hdl.handle.net/10722/267130-
dc.descriptionSalaries tax [Decision in Chinese] - 薪俸稅 – 補加稅評稅上訴 – 少報入息 – 上訴人要求將罰款全數寬免 – 上訴人逾期8天發出上訴通知書 – 上訴人逾期28天提交上訴所需文件 – 上訴是否逾期 – 委員會應否行使酌情權延長上訴期限 – 上訴人有否合理辯解或減輕罰款因素 – 《稅務條例》 第58、66(1A)、68、70、70A、80(2)、82(1)、82A及82B條（下稱「《稅例》」） . Panel: Chow Wai Shun (chairman), Chan Lai Yee and Wendy O Chan.-
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 D9/12-
dc.titleCase No. D9/12-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros216797-
dc.identifier.volume27-
dc.identifier.spage258-
dc.identifier.epage279-
dc.publisher.placeHong Kong-

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