| basis period | налоговый период (Syn: assessment period, tax year, year of assessment: the period for which income or other taxable value is assessed. This is not necessarily the actual income of the period itself, but may, eg, be income earned during a prior period. In general, for income tax purposes the period of assessment is a year, ie, a calendar year or any other 12-month period defined in the law (also referred to as a fiscal year). Peri) |
