Section 23

(1) Where a taxable person changes the date to which it usually Change in
computes its assessable profits, the basis period for the computation of the accounting
date
assessable profits for the relevant year of assessment shall be the period
commencing from the first day after the basis period of the immediately
preceding year of assessment up to the new date on which the account was
made, and the assessable profits of subsequent years of assessments shall be
computed on the basis of the new accounting period.
(2) Where there is a change in the accounting date under subsection (1),
the taxable person shall notify the relevant tax authority not later than 30 days
before the usual due date of filing its income tax returns.