Provisional tax payment allowed only on taxpayer request and officer order when value or rate is indeterminate. Provisional payment of tax is available only upon a written request by the taxable person and an order permitting it by the proper officer where the ... Summary
Provisional tax payment allowed only on taxpayer request and officer order when value or rate is indeterminate.
Provisional payment of tax is available only upon a written request by the taxable person and an order permitting it by the proper officer where the taxpayer is unable to determine the transaction value or the applicable tax rate; approval is conditional on executing a prescribed bond with such surety or security as the proper officer may require.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.