Annual information return filing: electronic submission required, Administrator to set standards and Board may extend filing deadline.

The Annual Information Return must be filed by the prescribed annual deadline, though the Board may extend that deadline by order. Returns are required to be submitted electronically in Form AIRF with its Annexure to the Directorate General of Systems and Data Management, subject to the Board's power to designate an officer, agency or Annual Information Return-Administrator to set procedures, data structures, formats and security policies. Until designation or finalisation of electronic standards, returns may be filed on computer readable media, and each return must be signed and verified by the specified person.

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