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2024-07-29 13:38Case No. D13/20. Salaries tax - appeal out of time - whether the relevant expenses were incurred while performing his duties - documentary proof for the relevant expenses - sections 12(1)(a), 66 and 68(4) of the Inland Revenue Ordinance [Decision in Chinese]. Panel: Anita H K Yip SC (chairman), Cheng Chung Leung and Lai Sze Wai Alex. Date of hearing: 8 September 2020.
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(2021-22) VOLUME 36 INLAND REVENUE BOARD OF REVIEW DECISIONS 76 Case No. D13/20 Salaries tax - appeal out of time - whether the relevant expenses were incurred while performing his duties - documentary proof for the relevant expenses - sections 12(1)(a), 66
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76. Case No. D13/20. Salaries tax- appeal out of time - whether the relevant expenses were incurred while performing his duties - documentary proof for the relevant expenses - sections 12(1)(a), 66 and 68(4) of the Inland Revenue Ordinance [Decision in Chinese] Panel: Anita H K Yip SC (chairman), Cheng Chung Leung and Lai Sze Wai Alex.