Self-assessment obligation: registered taxpayers must assess their tax liability and file the required return periodically. Every person registered under the Act must self-assess the tax payable for each tax period and, after such assessment, file the return required under the ... Summary
Self-assessment obligation: registered taxpayers must assess their tax liability and file the required return periodically.
Every person registered under the Act must self-assess the tax payable for each tax period and, after such assessment, file the return required under the statute.
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