Fringe benefit return obligations require employers to file prescribed returns and permit revisions within statutory timelines. Employers who pay or provide fringe benefits must file a prescribed, verified return setting out prescribed particulars, with different due dates ... Summary
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Fringe benefit return obligations require employers to file prescribed returns and permit revisions within statutory timelines.
Employers who pay or provide fringe benefits must file a prescribed, verified return setting out prescribed particulars, with different due dates depending on audit status. The Assessing Officer may compel non-filing employers by notice; late filing is allowed within a limited window before assessment completion, and revised returns correcting omissions or errors may be furnished within the same period.
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