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Article: 案件編號 D53/11

Title案件編號 D53/11
Case No. D53/11
Authors
Chow, WS
Issue Date2012
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, 2012, v. 27, p. 99-116 How to Cite?
DescriptionPersonal assessment [Decision in Chinese] - 個人入息課稅 – 租金收入 – 持有香港永久性居民身份證 – 遷居國內 – 在香港沒有固定居所 – 是否具備資格選擇以個人入息課稅辦法接受評稅 – 《稅務條例》第3A、5(1)、41(4)、42A(1)、60(1)、64(4)及68(4)條. Panel: Chow Wai Shun (chairman), Fan Cheuk Hung and Lee Fen Brenda
Persistent Identifierhttp://hdl.handle.net/10722/266751

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2019-01-31T06:44:06Z-
dc.date.available2019-01-31T06:44:06Z-
dc.date.issued2012-
dc.identifier.citationInland Revenue Board of Review Decisions, 2012, v. 27, p. 99-116-
dc.identifier.urihttp://hdl.handle.net/10722/266751-
dc.descriptionPersonal assessment [Decision in Chinese] - 個人入息課稅 – 租金收入 – 持有香港永久性居民身份證 – 遷居國內 – 在香港沒有固定居所 – 是否具備資格選擇以個人入息課稅辦法接受評稅 – 《稅務條例》第3A、5(1)、41(4)、42A(1)、60(1)、64(4)及68(4)條. Panel: Chow Wai Shun (chairman), Fan Cheuk Hung and Lee Fen Brenda-
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 D53/11-
dc.titleCase No. D53/11-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros216792-
dc.identifier.volume27-
dc.identifier.spage99-
dc.identifier.epage116-
dc.publisher.placeHong Kong-

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