Provisional tax payment allowed only on taxpayer request and officer order when value or rate is indeterminate. Provisional payment of tax is available only upon a written request by the taxable person and an order permitting it by the proper officer where the taxpayer is unable to determine the transaction value or the applicable tax rate; approval is conditional on executing a prescribed bond with such surety or security as the proper officer may require.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional tax payment allowed only on taxpayer request and officer order when value or rate is indeterminate.
Provisional payment of tax is available only upon a written request by the taxable person and an order permitting it by the proper officer where the taxpayer is unable to determine the transaction value or the applicable tax rate; approval is conditional on executing a prescribed bond with such surety or security as the proper officer may require.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
