Special procedures for registered persons allow notification of classes with tailored registration, return and tax administration rules. The Government, on Council recommendation and subject to prescribed conditions and safeguards, may notify classes of registered persons and prescribe special procedures concerning registration, furnishing of returns, payment of tax and administration applicable to those classes.
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.
Special procedures for registered persons allow notification of classes with tailored registration, return and tax administration rules.
The Government, on Council recommendation and subject to prescribed conditions and safeguards, may notify classes of registered persons and prescribe special procedures concerning registration, furnishing of returns, payment of tax and administration applicable to those classes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.