profit tax:
(1)accounting year ended 31/03/2012
year of assessment
(2)accounting year ended 31/07/2011
year of assessment
(3)accounting year ended 31/12/2011
year of assessment
我想知以上各個 year of assessment 系咩 同埋如果個basis period 唔系 1st Apr to 31st Mar of the following year,咁應該點計個 basis period啊...
請加上例子以作說明.
稅務:利得稅
2012-11-12 7:29 am
回答 (1)
2012-11-13 3:12 am
✔ 最佳答案
In Hong Kong, the year of assessment under Profits Tax is for period from 1 April of current year to 31 March of next year.If the accounting closing date is falling in a period of a year of assessment, then the tax will be charged in that year of assessment.
In your case,
1). Year ended 31/ 0/2012, the year of assessment is 2011/2012.
2). 2011/2012
3). 2011/2012
All accounting periods are falling in the year from 1 April, 2011 to 31 March, 2012.
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原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20121111000051KK00651