Tax Collection 1 Income Tax Substituted Accounting Period Code This is the code, for an entity to denote the balancing date of the substituted accounting period applicable to the client. Valid values are: Early December = 31 December YYYY -1 January = 31 January YYYY February = 28 February YYYY March = 31 March YYYY April = 30 April YYYY May = 31 May YYYY July = 31 July YYYY August = 31 August YYYY September = 30 September YYYY October = 31 October YYYY November = 30 November YYYY Late December = 31 December YYYY Special arrangement = Special arrangement. No longer subject to SAP = Client is no longer subject to SAP.