| 单词 | Taxation ruling |
| 释义 | 稅務裁定 A ruling made by the Commissioner of Inland Revenue, which states (1) the name of the person, the provision of the Inland Revenue Ordinance and the arrangement to which the ruling applies; (2) the period for which the ruling applies; and (3) any material assumptions in respect of a future event or any other matter made by the Commissioner: Inland Revenue Ordinance (Cap 112) sch 10 pt I s 12. A ruling, whether advantageous to the applicant or not, is final and will not be subject to appeal: Inland Revenue Department, Departmental Interpretation and Practice Notes No 31 para 29. If an interpretation of the law, on which a ruling is based, is changed by the Inland Revenue Department as a result of a court decision, the ruling will cease to apply to the extent of, and from the date of, the court decision: para 28. A taxpayer may apply to the Commissioner of Inland Revenue for an advance ruling under the Inland Revenue Ordinance (Cap 112) s 88A on how any provision of the Inland Revenue Ordinance (subject to exceptions) applies to the taxpayer or the arrangement described in his application, whether or not reference is made to that provision in the application. 由稅務局局長作出的裁定，必須述明(1)有關裁定所適用的人的姓名或名稱，以及該裁定所適用的《稅務條例》條文及安排；(2)該裁定適用的期間；及(3)局長就將來發生的事件或任何其他事項在要項上作出的假設：《稅務條例》（第112章） 附表10第I部第12條。不論對申請人是否有利，有關的裁定是最終及不受制於上訴的裁定：《稅務局釋義及執行指引》第31號第 29段。如稅務局因法院的決定而改變法律的釋義（有關裁定的基礎），則有關裁定適用的範疇會由法院決定的日期起終止：第 28段。根據《稅務條例》（第112章）第88A條，納稅人可就《稅務條例》的任何條文（受例外情形規限）如何適用於有關的納稅人，或在其申請書描述的安排上（不論在申請書是否有提述該條文），向稅務局局長申請事先裁定。 |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。