Tax arrears reporting: adopt the prescribed effective/net arrears formula and disclose unrecoverable categories when reporting. Instruction prescribes that effective arrears equal total gross demand outstanding on 31 March less demands payable after that date; figures supplied to Accountants General must include a note quantifying unrecoverable portions under: amounts awaiting adjustment/verification, amounts under stay, and amounts with instalment grants. Detailed break-up continues to be furnished to the Director of Inspection (RS&P). For parliamentary replies, net arrears are gross demand on a given date less amounts not fallen due, amounts awaiting adjustment/verification, amounts under stay, and instalment amounts.
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Provisions expressly mentioned in the judgment/order text.
Tax arrears reporting: adopt the prescribed effective/net arrears formula and disclose unrecoverable categories when reporting.
Instruction prescribes that effective arrears equal total gross demand outstanding on 31 March less demands payable after that date; figures supplied to Accountants General must include a note quantifying unrecoverable portions under: amounts awaiting adjustment/verification, amounts under stay, and amounts with instalment grants. Detailed break-up continues to be furnished to the Director of Inspection (RS&P). For parliamentary replies, net arrears are gross demand on a given date less amounts not fallen due, amounts awaiting adjustment/verification, amounts under stay, and instalment amounts.
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