For simplicity sake , you need not spend effort to ascertain the accounting date of the non - resident person 为方便起见，你毋须查明非居港人士的结帐日期。
For the year preceding the change , the commissioner considers it not necessary to recompute the profits 至于更改结帐日期之前的一年，税务局局长认为无须重新计算。
No . this refers to all issued share capital of a limited company whether fully paid or partly paid as at the balance sheet date 不是。这是指于截至结帐日期止，一家有限公司的所有已发行股本不论是否已全数支付或只部分支付。
The company does not know the accounting date and therefore the basis period of the non - resident person , can i use 31 march as the accounting date 若公司不知道非居港人士的结帐日期以及评税基期，可否以3月31日作为结帐日期？
The company does not know the accounting date ( and therefore the basis period ) of the non - resident person , can i use 31 march as the accounting date 若公司不知道非居港人士的结帐日期（以及评税基期） ，可否以3月31日作为结帐日期？
Under a block extension scheme , extension is generally granted to taxpayers who make up their annual accounts after 30 november : extended due date 在整批延期计划下，每年结帐日期在11月30日后的纳税人可获准将交回报税表的期限延展至下述日期：
Circular letter to tax representatives - block extension scheme for lodgement of profits tax returns 2005 06 - extended due date for m code returns 税务代表通函有关整批延期提交2005 / 06年度利得税报税表延展结帐日期m类报税表提交日期的安排事宜
Circular letter to tax representatives - block extension scheme for lodgement of profits tax returns 2005 06 - extended due date for d code returns 税务代表通函有关整批延期提交2005 / 06年度利得税报税表延展结帐日期d类报税表提交日期的安排事宜
Where you commenced or ceased to carry on a business or changed its accounting date , the special period prescribed by sections 18c , 18d or 18e of the i . r . o . 如开始或停止业务，或更改结帐日期，则为根据《税务条例》第18c条、 18d条或18e条规定的特别期间；
Where you commenced or ceased to carry on a business or changed its accounting date , the special period prescribed by sections 18c , 18d or 18e of the i . r . o . 如开始或停止业务，或更改结帐日期，则为根据《税务条例》第18c条、 18d条或18e条规定的特别期间；
