HKICPA QP Module 9 Principles Of Taxation Practice Questions - HKICPA Qualification Programme Associate Level Module 9 Principles Of Taxation (Hong Kong) Exam

For a period of not less than 5 years after the end of the basis period for the year of assessment. For a period of not less than 7 years after the completion of the transactions to which they relate. For a period of not less than 6 years from the date the tax return is submitted to the IRD. For a period of not less than 10 years after the end of the year of assessment in which the transactions occurred.