LU001 2020-3-10 05:02 PM
QP Module D past paper Jun 2015有題話:
Discuss the importance of local court cases on tax matters, BOR decisions and DIPN in the tax regime of Hong Kong. (7 marks)
我答: They support the Hong Kong tax systems. The local court cases gave example for the dispute of tax issues to determine the tax obligation of the tax payers. The Board of review decision is also important that Hong Kong governement relied on the tax benefits from the trade, business and profession made in Hong Kong. The DIPN is a guide for the maintenance of tax system with the clear orders for tax payers to submit their tax returns under the requirement of IRO.