| 单词 | Tax return |
| 释义 | 報稅表 A form incorporating a notice from the Inland Revenue Department in which taxpayers must accurately disclose their income or receipts from all sources, claim tax deductible expenses incurred during the year of assessment and full information in regard to any matter which may affect the tax liability, responsibility or obligation of any person: Inland Revenue Ordinance (Cap 112) s 51(1). In practice, return forms are sent to taxpayers between 1 April and 1 May of each year. Taxpayers are usually given one month, or three months in the case of individuals subject to profits tax who make a composite tax return, to complete the return form and file it with the Inland Revenue Department together with relevant supporting documents: Cmr of Inland Revenue v Mayland Woven Labels Factory Ltd [1975] HKLR 100, (1975) 1 HKTC 627 (FC). Failure to comply with a court order directing compliance with the notice for fuller or further returns will entitle the Commissioner to apply for a search warrant against the taxpayer: s 51B(1)(b). Failure to make a tax return as required may result in an estimated assessment for a greater liability for tax than would have been the case if a proper return has been available at the date of the assessment: Sun Yau Investment Company Limited v Cmr of Inland Revenue (1984) 2 HKTC 17. See also Tax records. 由稅務局發出的表格及通知，納稅人必須準確地披露他們從所有來源獲得的收入或收據、申報在課稅年度期間招致的可扣除稅款的費用，及關於可能會影響稅務法律責任及任何人的責任的事情的詳盡資料：《稅務條例》((第112章)第51(1)條。如某報稅表已就所有可課稅的來源提交申報應課稅入息，則不須此等報稅表：第51(1)(b)條。報稅表格實際上在每年四月一日至五月一日之間送交予納稅人。通常給予納稅人一個月時間（或在受制於利得稅而須提交綜合報稅表的人士的情況，則為期三個月）以完成填報有關的報稅表格，及連同有關的支持文件送交稅務局存檔：Cmr of Inland Revenue v Mayland Woven Labels Factory Ltd [1975] HKLR 100, (1975) 1 HKTC 627 (全體法院)。如某人未能遵從法庭的命令，而該命令是指示該人須遵從向其發出，以求獲得更詳盡或進一步報稅表的通知書所載規定，則稅務局局長會獲授權運用針對有關納稅人的搜查手令：第51B(1)(b)條。除在評稅日期已提供適當的報稅表的情況外，如未能按照所需規定而提交報稅表，則可導致有更大的稅務法律責任的估計評稅：Sun Yau Investment Company Limited v Cmr of Inland Revenue (1984) 2 HKTC 17。另見 Tax records。 |
| 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。