| 单词 | Tax records |
| 释义 | 稅項紀錄 Records which are required to be kept under the Inland Revenue Ordinance (Cap 112) of income and expenditure, or of consideration payable in respect of a right to use of land or buildings to enable the assessable profits of the related trade, profession or business, or assessable value of the related land or buildings, as the case may be, to be readily ascertained: Inland Revenue Ordinance (Cap 112) ss 51C, 51D. Such records must be retained for a period of not less than seven years after the completion of the transactions, act or operations to which they relate: s 51D(1). See also Tax return. 根據《稅務條例》(第112章)而須保存的收入與開支紀錄，或須就有關土地或建築物的使用權而須付予的代價，以便有關的行業、專業或業務的應評稅利潤，或有關土地或建築物的應評稅值能易於確定：《稅務條例》(第112章)第51C及51D條。須在有關紀錄所關乎的交易、作為或營運完結後，將該紀錄保留為期最少7年：第51D(1)條。另見 Tax return。 |
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