Incentives for tax return preparers: percentage-based disbursements with caps tied to processed returns and fee adjustments. The Board may authorise disbursement of percentage-based payments to tax return preparers for income declared in returns across three consecutive eligible assessment years, subject to year-specific maximum caps; payments are made only after statutory processing of the return. Preparers may charge a fixed fee to eligible persons, reduced or replaced by the disbursement where applicable. Definitions establish the sequential First, Second and Third Eligible Assessment Years based on prior non-filing and limit 'tax paid' to aggregate tax collected or paid, excluding specified interest and refundable amounts.
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Incentives for tax return preparers: percentage-based disbursements with caps tied to processed returns and fee adjustments.
The Board may authorise disbursement of percentage-based payments to tax return preparers for income declared in returns across three consecutive eligible assessment years, subject to year-specific maximum caps; payments are made only after statutory processing of the return. Preparers may charge a fixed fee to eligible persons, reduced or replaced by the disbursement where applicable. Definitions establish the sequential First, Second and Third Eligible Assessment Years based on prior non-filing and limit "tax paid" to aggregate tax collected or paid, excluding specified interest and refundable amounts.
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