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Case No. D24/13 Profits tax – deduction of outgoings – sections 68(2B), 68(2D), 68(4), 68(8) and 68(8)(a) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] Panel: Huen Wong (chairman), Liu Kin Sing and Pang Melissa Kaye. Dates of hearing: 17 October 2011 and 24 September 2013. Date of decision: 27 November 2013. The Appellant in her tax return claimed a deduction of an amount of HK$1,212,922 as ‘contract-out outgoings’ in respect of her business. The Assessor requested the Appellant to provide information and documents about the said item but the Appellant did not reply. The Assessor therefore included the amount in the calculation of the Appellant’s assessable profits. The Appellant appealed against the assessment. Subsequently, the Appellant’s tax representative provided the relevant receipts, except in respect of a sum of HK$346,436 to Company D as ‘contract-out outgoings’ (‘the Sum’) the Appellant was unable to provide any receipt in support. Despite many chasers, the Appellant’s representative still did not reply. The Inland Revenue Department then requested the Board to give directions on the assessment of the assessable profits of the Appellant’s business. Held: The Board’s clerk had contacted the Appellant twice in May 2013 by mail, but there was no reply; and had informed the Appellant about the September 24 hearing on 30 July 2013 and 1 August 2013 respectively. Nevertheless, the Appellant or her representative did not appear at the hearing. Having considered all the circumstances, in accordance with section 68(8) of the IRO, the Board directed the Commissioner of Inland Revenue to revise the relevant assessable profits as he had requested. Appeal dismissed. The Appellant’s father for the Appellant. Ng Ching Man and Wong Kai Cheong Tony for the Commissioner of Inland Revenue. 案件编号 D24/13 利得税 – 支出扣减 – 《税务条例》第68(2B), 68(2D), 68(4), 68(8)及68(8)(a)条 委员会：王桂埙（主席）、廖健升及彭韵僖 聆讯日期：2011年10月17日及2013年9月24日 裁决日期：2013年11月27日 上诉人在报税表内就其业务申报的支出中包