Hong Kong Case Law

26 Jun 2020

SUEN HUNG SHAN v. COMMISSIONER OF INLAND REVENUE

Citation

[2020] HKCFI 1322

Court

Court of First Instance

Case number

HCIA1/2020

The application for leave to appeal was time‑barred: the statutory one‑month filing period under s69(3) was extended by Operation of s71(1A) to the Registry reopening date but the summons was lodged one day late and service on the Commissioner was also late; the court has no jurisdiction to extend the statutory time limit, therefore there was no valid application for leave and the summons must be dismissed.

• Salaries tax
• Services rendered outside hong kong exemption
• Statutory time limits for appeals
• Court jurisdiction to extend time
• Calculation of days for s8(1b) 60‑day rule
• Sourcing of employment income