Special procedural regime for notified taxpayers allows tailored registration, return and payment rules under prescribed safeguards. Section 148 authorises the Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of ... Summary
Special procedural regime for notified taxpayers allows tailored registration, return and payment rules under prescribed safeguards.
Section 148 authorises the Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of registered persons and to prescribe special procedures for those persons regarding registration, return filing, tax payment and administration.
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