上訴人的論點.DOC

(2013-14) VOLUME 28 INLAND REVENUE BOARD OF REVIEW DECISIONS PAGE 172 PAGE \* MERGEFORMAT131 Case No. D55/12 Salaries tax – income – whether the education subsidies granted by the employer should be assessed as income – whether the Commissioner assessed tax within the limitation period – Inland Revenue Ordinance (‘the Ordinance’) sections 8(1), 9(1), 11B and 11D. [Decision in Chinese] Salaries tax – deductions – whether the Appellant could deduct composition fees from income – whether composition fees were wholly, exclusively and necessarily incurred in the production of assessable income