iro and 中文意思是什麼

iro and 解釋
鐵砂
  • iro : IRO ＝International Refugee Organization 國際難民組織。
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  1. The issue of notice of no - objection in respect of an application to deregister a private company under the companies ordinance in accordance with iro ; and

    按照稅務條例的規定，根據公司條例就撤銷私人公司的注冊的申請發出不反對通知書以及
  2. Seen here are displaced persons from camps in germany, austria and italy boarding an iro - chartered ship on their way to start a new life in the us

    這些來自德國、奧地利和義大利難民營的人登上一艘國際難民組織租來的輪船，前往美國開始新生活。
  3. This ruling applies in respect of sections 14 and 61a of the iro

    本裁定適用於稅務條例第14及61a條。
  4. This ruling applies in respect of sections 16 and 22 of the iro

    本裁定適用於稅務條例第16及22 3條。
  5. The tax loss is and continues to be available to set off against future profits, if any, of x ltd. under section 19c of the iro

    根據稅務條例第19c條， x有限公司的稅項虧損可用作抵銷該公司在其後課稅年度所得的應評稅利潤如有的話。
  6. The tax loss of x ltd. is and continues to be available for setoff against future profits of the company, if any, under section 19c of the iro

    根據稅務條例第19c 4條， x有限公司的稅項虧損，可用作抵銷該公司日後的應評稅利潤如有的話。
  7. The tax loss of x ltd. is and continues to be available for setoff against future profits of the company, if any, under section 19c ( 4 ) of the iro

    根據《稅務條例》第19c （ 4 ）條， x有限公司的稅項虧損，可用作抵銷該公司日後的應評稅利潤（如有的話） 。
  8. The defendant, admart ezone limited, employed and paid salary to the employee during the period from may 16, 2000 to september 30, 2000. however, the defendant failed, without reasonable excuse, to give an advance notice of one month to the cir regarding the employee s cessation of employment as required under section 52 ( 5 ) of the inland revenue ordinance ( iro )

    被告admartezoneltd .在二年五月十六日至二年九月三十日期間僱用及支付薪金予一名雇員，並在無合理辯解情況下未有遵照《稅務條例》第52條第（ 5 ）款的規定，預先於一個月前將該雇員停止受雇一事通知稅務局局長。
  9. B according to the existing iro, the definitions of parents and grandparents are rather broad. apart from the natural father mother of a taxpayer or his her spouse including deceased spouse, the step parents and adopted parents are also included in the definition of parents

    二根據現行的稅務條例，父母及祖父母的定義相當廣泛，除納稅人及其配偶包括已去世的配偶的生父和生母外，還包括繼父母及領養父母。
  10. Income derived by lc in respect of the surrender charge imposed in years one to eight in respect of x is not assessable under section 14 of the iro and

    Lc在x保險服務第1至第8年收取的退保費收入，根據稅務條例第14條不會評稅
  11. Pleaded guilty to the above two charges in the western magistrates courts and was fined $ 5, 000 for each offence, making a total fine of $ 10, 000. the defendant employed and paid salary to the employee from march 2000 to december 31, 2001. however, the defendant failed to give advance notice of one month to the cir regarding the employee s departure from hong kong as required under section 52 ( 6 ) of the inland revenue ordinance ( iro )

    在二年三月至二一年十二月三十一日期間僱用及支付薪金予一名雇員，但卻未有遵照《稅務條例》第52條第（ 6 ）款規定，預先於一個月前將該雇員離開香港一事通知稅務局局長；及沒有按照第52條第（ 7 ）款的規定於發出通知日起計一個月內不得支付任何金錢予該雇員。
  12. The defendant employed and paid salary to the two employees from april 2000 to december 31, 2002. however, the defendant failed to give advance notice of one month to the cir regarding the employees departure from hong kong as required under section 52 ( 6 ) of the inland revenue ordinance ( iro ). also, the defendant failed to withhold payment of money to the two employees, as required under section 52 ( 7 ) of the iro

    被告howerobinsonandcompanylimited在二年四月至二二年十二月三十一日期間僱用及支付薪金予兩名雇員，但卻未有遵照《稅務條例》第52條第（ 6 ）款規定，預先於一個月前將該兩名雇員離開香港一事通知稅務局局長;及沒有按照第52條第（ 7 ）款的規定於發出通知日起計一個月內不得支付任何金錢予該兩名雇員。
  13. The defendant employed and paid salary to the two employees from april 2000 to december 31, 2002. however, the defendant failed to give advance notice of one month to the cir regarding the employees departure from hong kong as required under section 52 of the inland revenue ordinance. also, the defendant failed to withhold payment of money to the two employees, as required under section 52 of the iro

    被告howe robinsonand company limited在二年四月至二二年十二月三十一日期間僱用及支付薪金予兩名雇員，但卻未有遵照稅務條例第52條第6款規定，預先於一個月前將該兩名雇員離開香港一事通知稅務局局長;及沒有按照第52條第7款的規定於發出通知日起計一個月內不得支付任何金錢予該兩名雇員。
  14. The management fees and licence fees paid by the three professional practices to m ltd. are not deductible under section 16 of the iro because the purpose of the payment is to strip the profits from the practices

    該3家專業事務所支付予m有限公司的管理費及特許費，不可根據稅務條例第16 1條扣稅，因為這些支出的目的是要移除事務所的利潤。
  15. The management fees and licence fees paid by the three professional practices to m ltd. are not deductible under section 16 ( 1 ) of the iro because the purpose of the payment is to strip the profits from the practices. ( b )

    該3家專業事務所支付予m有限公司的管理費及特許費，不可根據《稅務條例》第16 （ 1 ）條扣稅，因為這些支出的目的是要移除事務所的利潤。
  16. Whether or not section 22 of the iro will apply to the professional practice depends on whether or not the conditions set out in section 22 are satisfied, the " mode of operation " i. e. the payment of management fees and licence fees being irrelevant

    稅務條例第22 3條是否適用於有關專業事務所，須視乎該事務所是否符合第22 3條列出的條件，與作業模式即支付管理費及特許費並無關連。
  17. Whether or not section 22 ( 3 ) of the iro will apply to the professional practice depends on whether or not the conditions set out in section 22 ( 3 ) are satisfied, the " mode of operation " ( i. e. the payment of management fees and licence fees ) being irrelevant

    《稅務條例》第22 （ 3 ）條是否適用於有關專業事務所，須視乎該事務所是否符合第22 （ 3 ）條列出的條件，與作業模式（即支付管理費及特許費）並無關連。
  18. Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit

    根據稅務條例第18e條，任何人在香港經營任何行業所得的應評稅利潤，如已參照以任何課稅年度內某日為結帳日期的帳目而計算，但該人並沒有在下一課稅年度以同一日結算帳目，則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤，須以局長認為適合的基準計算。
  19. Expenses incurred by lc in respect of the buying, selling, switching, management and surrender charges are not deductible under section 16 of the iro

    Lc于買賣更換投資單位的服務費管理費及退保費方面所招致的費用，根據稅務條例第16條不可以扣除。
  20. If the requirements under the inland revenue ordinance " iro " are not complied with, the relevant punitive provisions empower the commissioner, depending on the nature and or the degree of culpability of the offence and at her discretion, to institute prosecution, to compound or to assess additional tax which is a form of penalty in respect of the offence

    如任何人未有遵守稅務條例的規定，有關的罰則賦予局長酌情權按違例行為的性質及或犯錯程度，提出檢控以罰款代替檢控或評定補加稅款後者是罰款的一種方式。
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