今天给大家带来的每日一练,是来自ACCA F6精选测试题:Administration,记得做完在下拉看答案哦~
Question:Bridget filed her tax return for 2012/13 on 28 February 2014.
She may give notice to an officer to amend her tax return and self-assessment up to:
A.31 October 2014.
B.28 February 2015.
C.31 January 2015.
D.30 November 2014.
The correct answer is:C
Within 12 months of the due filing date(31 January,not the actual filing date),the taxpayer can give notice to an officer to amend his tax return and self assessment.
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