Late fee for delayed returns extended to returns under section 52; reference to section 38 removed. The amendment to subsection (1) of section 47 removes the words "or inward" and deletes the cross reference to the provision that does not require ... Summary
Late fee for delayed returns extended to returns under section 52; reference to section 38 removed.
The amendment to subsection (1) of section 47 removes the words "or inward" and deletes the cross reference to the provision that does not require furnishing inward supply details, and inserts a cross reference to the return provision newly captured for imposition of a late fee for delayed filing.
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