Question 21 - Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?

Advance tax deposit requirement: casual and non-resident registrants must pay estimated tax at registration and for extensions.

Casual taxable persons and non-resident taxable persons must, at the time of submitting their registration application, make an advance deposit of tax equal to the estimated tax liability for the period for which registration is sought; if registration is to be extended beyond the initial period, an additional advance deposit equal to the estimated liability for the extension period must be made.