Annual return requirement: registered persons must file electronically by the year-end deadline with prescribed audit attachments. Section 44 requires registered persons, excluding specified categories, to furnish the annual return electronically by the thirty-first day of December ... Summary
Annual return requirement: registered persons must file electronically by the year-end deadline with prescribed audit attachments.
Section 44 requires registered persons, excluding specified categories, to furnish the annual return electronically by the thirty-first day of December following the financial year; persons subject to audit must attach audited annual accounts, a reconciliation statement reconciling supplies declared with audited financial statements, and other prescribed particulars.
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