上诉人的声称.DOCVIP

Case No. D3/13 Profits tax – commission – purchase for self consumption – sections 2, 14(1), 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’) – DPIN No 15. [Decision in Chinese] Panel: Albert T da Rosa Jr (chairman), Susanna W Y Lee and Timothy Shen Ka Yip. Date of hearing: 15 January 2013. Date of decision: 23 April 2013. Company C is in the business of selling ginseng powder by way of multi-level marketing. The taxpayer alleged that the ginseng powder could improve his health as well as those of his family members. He became an independent distributor of Company C