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[1] Whether a vicarious issuance of housing lottery tickets by the President of the Housing Bank constitutes a supply of service that is subject to value added tax (affirmative)
[2] Whether a vicarious issuance of housing lottery tickets by the President of the Housing Bank constitutes ""service of finance and insurance"" or ""a supply of lottery ticket"" that is exempt from value added tax (negative)
[3] The case holding that imposition of value added tax on the issuance of housing lottery tickets by the Housing Bank does not violate the principle of good faith
[4] The legal nature of an additional tax and the elements for its imposition
[5] The case holding that there existed reasonable grounds for not being blamed for a taxpayer's failure to perform his duties when he did not know about his obligations to issue tax invoices, or to report and pay taxes on the issuance of housing lottery tickets by the Housing Bank
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