Basis period for any year of assessment is the period on the incomeprofits of which tax for that year will be computed ,否则便应在有关课税年度的评税基期结束后四个月内,以书面通知本局他须课税。
Did you purchase any property during the basis period on which industrial building or commercial building allowance is claimed 在评税基期内你有否购买任何有申请工业建筑物或商业建筑物免税额的物业?
Total gross income for the basis period does not exceed 500 , 000 . for small corporations , when completing ir 51s , the name of the auditor 小型法团业务是指评税基期内总入息不超过港币500 , 000元的公司。
Within the basis period did you accept any orders , sell any goods , provide any services or accept any payment using the internet 在评税基期内你是否有用互联网接受订单销售货品提供服务或接受付款?
During the basis period , x limited paid interest in the amount of $ 150 , 000 and $ 20 , 000 to bank y and company z respectively 在评税基期内, x有限公司分别向银行y及z公司缴付150 , 000元及20 , 000元的利息。
A company is regarded as a " small corporation " or " small business " if its total gross income for the basis period does not exceed $ 500 , 000 小型法团业务是指评税基期内总入息不超过港币500 , 000元的公司。
Includes information on what constitutes assessable profits , basis period , exemption and deductions . can i pay less tax by electing personal assessment 资料包括甚么是应评税利润评税基期豁免及扣除项目。
For any change of partners after the basis period , you should notify business registration office separately by form irbr64 or by letter 如在评税基期以后有合人变更,则应以表格irbr第64号或书面通知商业登记署。
For any change of partners after the basis period , you should notify business registration office separately by form irbr64 or by letter 如在评税基期以后有合人变更,则应以表格irbr第64号或书面通知商业登记署。
Can i use the company s basis period instead of 1 april to 31 march or the non - resident s basis period in completing bir 54 在填报bir表格第54号时,可否用公司的评税基期代替4月1日至3月31日或非居港人士的评税基期?