Annual return requirement mandates electronic filing and audited accounts with reconciliation for audited taxpayers annually. Registered persons, excluding specified categories, must file an electronic annual return in the prescribed form and manner by the statutory annual ... Summary
Annual return requirement mandates electronic filing and audited accounts with reconciliation for audited taxpayers annually.
Registered persons, excluding specified categories, must file an electronic annual return in the prescribed form and manner by the statutory annual deadline. Those required to obtain an audit under section 35(5) must also submit the audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars.
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