Annual Report 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 ANNUAL REPORT 2019 年度報告 141 28. 或然負債 稅務局早前於二零零六年六月、二零零六年十 月、二零一一年三月、二零一二年三月、二零一 三年三月、二零一四年三月、二零一四年九月、 二零一五年三月、二零一五年十二月及二零一 七年三月向本公司及本公司之若干附屬公司發 出估計╱額外評稅，稅額合共為 60,471,000 港 元。本集團已就相關估計╱額外評稅向稅務局 提出有效反對。 截至二零零六年十二月三十一日止年度，本集 團遞交反對書後，已支付稅項 1,993,000 港元。 再者，本集團已安排銀行承擔 3,828,000 港元作 為支付上述稅款之抵押，而稅務局已接受該抵 押。此外，於二零零六年十二月、二零一四年六 月、二零一四年十一月、二零一五年六月、二零 一六年三月及二零一七年五月就二零零五年╱ 二零零六年及二零零七年╱二零零八年至二零 一零年╱二零一一年購買儲稅券合共 7,211,000 港元，以待稅務審核及提出反對之結果。 稅務局於二零一八年一月就二零一一年╱二零一 二年課稅年度之稅務糾紛向本公司及本公司若 干附屬公司發出估計╱額外評稅合共 12,174,000 港元，包括就附屬公司的相同款額應課稅溢利 發出三份評稅合共 8,874,000 港元，董事認為， 以待確認哪一間公司須予繳稅（如有）。本集團 已於二零一八年二月就該等估計╱額外評稅向 稅務局遞交反對書。此外，就二零一一年╱二 零一二年，已於二零一八年三月購買 2,970,000 港元的儲稅券，以待稅務審核及反對的結果。 稅務局於二零一九年一月就二零一二年╱二零一 三年課稅年度之稅務糾紛向本公司及本公司若 干附屬公司發出估計╱額外評稅合共 4,260,000 港元，包括就附屬公司的相同款額應課稅溢利 發出三份評稅合共 2,940,000 港元，董事認為， 以待確認哪一間公司須予繳稅（如有）。本集團 已於二零一九年二月就該等估計╱額外評稅向 稅務局遞交反對書。此外，就二零一二年╱二 零一三年，已於二零一九年四月購買 990,000 港 元的儲稅券，以待稅務審核及反對的結果。 28. CONTINGENT LIABILITIES The IRD had previously issued estimated/additional assessments to the Company and certain subsidiaries of the Company in June 2006, October 2006, March 2011, March 2012, March 2013, March 2014, September 2014, March 2015, December 2015 and March 2017 amounting to HK$60,471,000 in aggregate. The Group had lodged valid objections with the IRD against the relevant estimated/additional assessments. Subsequent to the lodgement of the objections of the Group, tax payment of HK$1,993,000 was made during the year ended 31st December, 2006. Also, banker’s undertakings of HK$3,828,000 were arranged by the Group and had been accepted by the IRD as security for the payment of the above-mentioned tax. Further, tax reserve certificates of HK$7,211,000 in aggregate in respect of 2005/2006 and 2007/2008 to 2010/2011, pending the outcome of the tax audits and the objections, were purchased in December 2006, June 2014, November 2014, June 2015, March 2016 and May 2017. The IRD further issued estimated/additional assessments to the Company and certain subsidiaries of the Company in January 2018 in respect of year of assessment 2011/2012 demanding for tax in dispute of HK$12,174,000 in aggregate, including an aggregate of HK$8,874,000 in three assessments issued with the same amount of assessable profit to the subsidiaries, in the opinion of the directors, pending for ascertaining of which of them should be taxed (if any). The Group had lodged objections with the IRD against these estimated/additional assessments in February 2018. Further, tax certificate of HK$2,970,000 in respect of 2011/2012, pending the outcome of the tax audits and the objections, was purchased in March 2018. The IRD further issued estimated/additional assessments to the Company and certain subsidiaries of the Company in January 2019 in respect of year of assessment 2012/2013 demanding for tax in dispute of HK$4,260,000 in aggregate, including an aggregate of HK$2,940,000 in three assessments issued with the same amount of assessable profit to the subsidiaries, in the opinion of the directors, pending for ascertaining of which of them should be taxed (if any). The Group had lodged objections with the IRD against these estimated/additional assessments in February 2019. Further, tax certificate of HK$990,000 in respect of 2012/2013, pending the outcome of tax audits and the objections, was purchased in April 2019.