Annual return requirement: registered persons must file electronically; audited taxpayers must attach audited accounts and reconciliation. Section 44 requires registered persons (with specified exceptions) to furnish an electronic annual return in the prescribed manner by the statutory filing ... Summary
Annual return requirement: registered persons must file electronically; audited taxpayers must attach audited accounts and reconciliation.
Section 44 requires registered persons (with specified exceptions) to furnish an electronic annual return in the prescribed manner by the statutory filing deadline. Registered persons required to undergo statutory audit must file the annual return along with a copy of audited annual accounts and a reconciliation statement reconciling declared supplies with audited financial statements, plus other prescribed particulars.
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