Interim Report 2019

28 Hop Fung Group Holdings Limited Interim Report 2019 簡明綜合財務報表附註 （續） 截至二零一九年六月三十日止六個月 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2019 16. 或然負債 （續） 董事認為稅務審核工作仍在進行 中，稅務局向本集團發出二零零 四年╱二零零五年至二零一二 年╱二零一三年課稅年度之保障 性評稅是為免影響稅務局於六個 課稅年度的時效後喪失其評稅權 力。董事相信本集團很大可能成 功獲得離岸申索及彼等的報稅情 況，因而最終可能毋須償付潛在 稅務負債。因此，董事認為於二 零一九年六月三十日無需就二零 零四年╱二零零五年至二零一二 年╱二零一三年課稅年度之稅務 審核為香港利得稅作出額外撥 備。然而，董事認為，無法確定 稅務審核的最終結果，而於現階 段未能確定潛在稅務負債。 董事已經進一步評估應用香港 （國際財務報告詮釋委員會）－詮 釋第 23 號的財務影響，並預期對 本集團的影響甚微。 16. CONTINGENT LIABILITIES (continued) The Directors consider that whilst the tax audits are still on-going, the IRD has issued the protective assessments for the years of assessment from 2004/2005 to 2012/2013 to the Group in order not to jeopardise the assessment powers of the IRD which will be time-barred after 6 years of assessment. The Directors believe the Group is more likely than not to successfully pursue the offshore claims and their tax filing position, therefore it is not probable for the Group to be required eventually to settle the potential tax liabilities. Accordingly, the Directors consider that no additional provision for Hong Kong Profits Tax in respect of the tax audits for the years of assessment 2004/2005 to 2012/2013 is necessary as at 30th June, 2019. However, the ultimate outcome of the tax audits is uncertain and the potential tax liability cannot be ascertained with certainty at the present stage. The Directors has further assessed the f i nanc i a l i mpa c t o f t he app l i c a t i on o f HK(IFRIC)-Int 23 and anticipate that the effect will be immaterial to the Group.