Read the full judgment text of HCIA 4/2019 on BabelCite. This HCIA judgment was delivered on 29 June 2021.
1. This is an appeal by the appellant (“Taxpayer”) from the decision D11/19 (“Decision”) of the Inland Revenue Board of Review (“Board”) dated 23 August 2019. The Decision dismissed the appellant’s appeal against a Determination by the respondent Commissioner of Inland Revenue (“CIR”) confirming certain additional assessments to salaries tax (“Assessments”), raised by the CIR under sections 8 and 9 of the Inland Revenue Ordinance Cap 112 (“IRO”).
Cited by 2 cases · Cites 4 cases