Self-assessment obligation: registered persons must assess GST liability and file returns for each tax period. Every registered person is subject to a statutory self-assessment obligation: the taxpayer must determine the taxes payable and report that determination ... Summary
Self-assessment obligation: registered persons must assess GST liability and file returns for each tax period.
Every registered person is subject to a statutory self-assessment obligation: the taxpayer must determine the taxes payable and report that determination by furnishing the return for each tax period as specified under section 39.
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