| 1. | Am i entitled to additional dependent parent allowance
我是否可享有供养父母额外免税额？ |
| 2. | Am i entitled to claim additional dependent parent allowance
我是否可享有供养父母额外免税额？ |
| 3. | Additional dependent parent allowance
供养父母额外免税额 |
| 4. | In accordance with statements made in the returns and the letters , allowances were granted to the defendant in respect of his parents
按照报税表或信件中的陈述，税务局准予被告有关其父母的供养父母免税额及供养父母额外免税额。 |
| 5. | Based on the situation you mentioned , your dependent parent does not reside with you , so you are not entitled to additional dependent parent allowance
由于你所述的情况，未能符合与供养父母全年同住的规定，所以你未能享有供养父母额外免税额。 |
| 6. | Making false statements in connection with claims for dependent parent allowances and additional dependent parent allowances , contrary to section 82 of the iro
就申索供养父母免税额及供养父母额外免税额，作出虚假的陈述，触犯税务条例第82条第1 c款。 |
| 7. | For the six years of assessment 1998 99 to 2003 04 , the defendant had made false claims of 330 , 000 for dpa and 330 , 000 for adpa . the total tax undercharged was 42 , 794
被告在1998 99至2003 04六个课税年度所申索的供养父母免税额及供养父母额外免税额各合共330 , 000元其涉及的少徵收税款总额为42 , 794元。 |
| 8. | In general , a person living in the same building of that of the dependent parents but on a different floor does not satisfy the requirement of residing with the dependent parents for the purpose of claiming additional dependent parent allowance
一般来说，与受供养的父母同住于一幢楼的楼上楼下，并未符合供养父母额外免税额的同住规定。 |
| 9. | The additional requirement for claiming adpa is that the parent must be residing with the claimant continuously throughout the year of assessment and the parent must not be paying the claimant in full for his or her care , either in money or in kind
税务条例规定，申索供养父母免税额其中的一项条件是申索人的父或母必须通常居住于香港而申索供养父母额外免税额的附加条件是申索人的父或母在该有关课税年度内必须连续全年与申索人同住而无须付出十足费用。 |
| 10. | Shum chi - hung , 58 , pleaded guilty to six charges of wilfully , with intent , evading tax by making false statements in connection with claims for dependent parent allowances and additional dependent parent allowances adpa under the inland revenue ordinance for the years of assessment 1998 99 to 2003 04 , contrary to section 82 of the iro
被告岑志雄，五十八岁，承认六项蓄意意图逃税罪行，在1998 99至2003 04六个课税年度中，根据税务条例就申索供养父母免税额及供养父母额外免税额，作出虚假的陈述，触犯税务条例第82条第1 c款。 |
