- Article13TheBusinessTaxassessableperiodshallbefivedays,tendays,fifteendaysoronemonth.TheConsumptionTaxassessableperiodshallbeoneday,threedays,fivedays,tendays,fifteendaysoronemonth.Theactualassessableperiodofthetaxpayershallbedeterminedbythecompetent...
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- estimatedadditionalassessableprofitHongKongprofitstaxhasbeenprovidedattherateof16%(2001-16%)ontheestimatedassessableprofitarisinginorderivedfromHongKong.OverseastaxationwasprovidedbysubsidiarieswithoperationsinSingaporeandMainlandChina,Basedontheires...
- 24447
- estimatedadditionalassessableincome2Taxpaymentislimitedtoamaximumofthestandardrateonthetotalassessableincomebeforeallowances.Incalculatingthetaxableincomeofataxpayer,thetotalassessableincomederivedbyhimduringtheyearofincomeshallbetakenasabasis,andfro...
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