Annual return requirement: electronic filing with audited accounts and a reconciliation statement where audit is mandated. Every registered person, except specified excluded categories, must electronically furnish an annual return for each financial year in the prescribed ... Summary
Annual return requirement: electronic filing with audited accounts and a reconciliation statement where audit is mandated.
Every registered person, except specified excluded categories, must electronically furnish an annual return for each financial year in the prescribed form. Registered persons subject to statutory audit must file the annual return with audited annual financial statements, a reconciliation statement reconciling supplies declared in the return with audited accounts, and other prescribed particulars.
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