Tax account number requirement: those who deduct or collect tax must obtain and quote the identifier in prescribed transactions. Persons obligated to deduct or collect tax must apply for and be allotted a tax account number, and, once allotted, must quote that number in transactions ... Summary
Tax account number requirement: those who deduct or collect tax must obtain and quote the identifier in prescribed transactions.
Persons obligated to deduct or collect tax must apply for and be allotted a tax account number, and, once allotted, must quote that number in transactions or documents as prescribed, creating a mandatory registration and identification obligation for withholding and collection duties.
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