Special procedures for notified registered persons enable tailored registration, return filing, tax payment and administrative rules. Government may, on the Council's recommendation and subject to prescribed conditions and safeguards, notify classes of registered persons and prescribe special procedures for those persons in respect of registration, furnishing of returns, payment of tax and their administration.
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Provisions expressly mentioned in the judgment/order text.
Special procedures for notified registered persons enable tailored registration, return filing, tax payment and administrative rules.
Government may, on the Council's recommendation and subject to prescribed conditions and safeguards, notify classes of registered persons and prescribe special procedures for those persons in respect of registration, furnishing of returns, payment of tax and their administration.
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