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

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Profits Tax - Basis Period  - Change of accounting date

Where there is a change of accounting date, at least one of the following must occur in a year of assessment:

  1. there are two sets of accounts ending within one year of assessment; or

  2. accounts are not made up to the old accounting date.

      That year of assessment is called the year of change.

In these situations, Section 18E of Inland Revenue Ordinance empowers the Revenue to assess the profits for the year of change and the year preceding the change on such basis as it thinks fits. In practice, the Revenue is to assess as far as possible all the profits throughout the business life on one hand; and to get the assessments on to the new accounting date as soon as possible on the other.

For business started before 1974, the old rule applies for change of accounting date. Such rule is not shown here because it concerns a few large and old corporations only.


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