| 1. | What are the procedures of claiming the disabled dependant allowance
申请伤残受养人免税额的程序是怎样？ |
| 2. | What evidence is required from applicants for disabled dependant allowance when a review is made
在复核伤残受养人免税额的申请时，申请人需要提交甚么证明？ |
| 3. | The department will accept this medical assessment report as evidence for the purpose of disabled dependant allowance under the inland revenue ordinance
而本局也会接受该份医疗评核报告作为符合免税额的证明。 |
| 4. | The department will not refuse the claim for the disabled dependant allowance on the ground that an eligible dependant does not actually claim the disability allowance
本局不会以受养人有资格而没有申领伤残津贴为理由而拒绝伤残受养人免税额的申请。 |
| 5. | The defendant , ms wong kwai ying , claimed dependent parent allowance and disabled dependant allowance in the tax return - individuals filed for the year of assessment 1999 2000
被告黄桂英在1999 2000课税年度的个别人士报税表内，申索供养父母免税额及伤残受养人免税额。 |
| 6. | The defendant , ms wong kwai ying , claimed dependent parent allowance and disabled dependant allowance in the tax return - individuals filed for the year of assessment 19992000
被告黄桂英在19992000课税年度的个别人士报税表内，申索供养父母免税额及伤残受养人免税额。 |
| 7. | Making incorrect tax return in connection with the claim for dependent parent allowance and disabled dependant allowance , contrary to section 80 ( 2 ) ( b ) of the inland revenue ordinance
填报不正确报税表，申索供养父母免税额及伤残受养人免税额。触犯《税务条例》第80 ( 2 ) ( b )条。 |
| 8. | A taxpayer was recently fined for filing incorrect tax return for the year of assessment 19992000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance
一名纳税人日前便因在填报19992000课税年度的个别人士报税表时，不正确地申索供养父母免税额及伤残受养人免税额，被法庭罚款。 |
| 9. | A taxpayer was recently fined for filing incorrect tax return for the year of assessment 1999 2000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance
一名纳税人日前便因在填报1999 2000课税年度的个别人士报税表时，不正确地申索供养父母免税额及伤残受养人免税额，被法庭罚款。 |
| 10. | Restore allowances to the levels before the concessions made in 1998 - 99 , but maintain the dependent grandparent , parent and sibling allowances , the disabled dependant allowance , and the deduction for expenses on self - education , etc , at current levels
-免税额回复至1998 - 99年宽减前的水平，但维持供养祖父母父母兄弟或姊妹及伤残受养人免税额及个人进修等扣除项目 |
