上诉人以自雇人士身分买MPF.DOCVIP

Case No. D36/12 Appeal – time limit – whether appellant appealed out of time – whether appellant can ask the Board to extend the time limit because of illness or absence from Hong Kong – Inland Revenue Ordinance (‘the Ordinance’) section 66(1A). [Decision in Chinese] Profits tax – relief – provident fund – whether appellant was self-employed – whether provident fund could be deemed to be long service payment for relief from tax – whether deductions could be made to provident fund because the appellant was an insurance agent – Departmental Interpretation and Practice Notes No 33 ‘Insurance Age