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Basis Period  - Cessation of business

Like business commencement, business cessation is largely a question of facts. Usually, the Revenue adopts the day declared as such in the taxpayer's notification to Business Registration Office.

Sometimes disputes arise on this question. Again, the question of whether a business ceases or when it ceases depend on the circumstances of each case. As a general rule, we may look to whether actions are done to close down the business --- such actions include disposal of stock without replenishment, sale of capital assets, death of a sole-proprietor… etc.

Click the following cases if you want to know more.

The basis period for the year of business cessation depends on whether the business started after 1 April 1974 or not.

Click here for an illustration showing how basis period is determined for businesses started after 1 April 1974.

Click here for an illustration showing how basis period is determined for businesses started before 1 April 1974.

 

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