Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

飛鴻稅務顧問  Qualifications   出版書目  

Tel /WhatsApp /WeChat 94735846  *email: yeungfhr@qq.com  

Service charge $500/hr *Hang Seng Bank Account: 385 599279 883 *Payment thru mobile phone: PayMe / FPS轉數快 Yeung Fai Hung *會面:上水廣場5樓太興餐廰  *報稅分析 *稅務咨詢 *記帳系統 *業務報稅 *稅務課程

 

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.

 

楊輝洪 Raymond Yeung 為你提供:

 

* 稅務顧問服務 * 飛鴻作品下載 * 寫好英文信件 * 基礎法律知識 * 實用稅務課程 * 英文速成課程 * 見工英語速成 * 中英文寫作服務 * 電腦會計記帳系統

 

 

email: yeungfhr@qq.com

Tel /WhatsApp 94735846

 

 

My Performance Pledge QEEP

My Curriculum Vitae/resume

Value for Money, for sure!

Why you must own my CDR 

Why my service fee is so low

 

 

 

 

香港稅務課程 Practical Taxation Course

教授實用税務及報稅知識

Private tuition of Hong Kong Taxation of Law and Practice

$900 兩小時,單對單教授,:香港稅務知識加強版香港報稅軟體

報讀者可在一年內免費電話咨詢一次  詳情按此