Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
The Board has extended the deadline for filing PGIRP-1 to PGIRP-6 forms used to monitor personal guarantor insolvency resolution processes, moving the last date for all applicable submissions to 30 September 2026 and postponing penalties for delayed submission or modification until after that date. It has also directed insolvency professionals to ensure that all PGIRP information is accurate, truthful, and fully supported by attached documents, and warned against filling mandatory fields with incorrect or incomplete placeholder values. Timely and precise filing remains the responsibility of the insolvency professional.
The Board has extended the deadline for filing PGIRP-1 to PGIRP-6 forms used to monitor personal guarantor insolvency resolution processes, moving the last date for all applicable submissions to 30 September 2026 and postponing penalties for delayed submission or modification until after that date. It has also directed insolvency professionals to ensure that all PGIRP information is accurate, truthful, and fully supported by attached documents, and warned against filling mandatory fields with incorrect or incomplete placeholder values. Timely and precise filing remains the responsibility of the insolvency professional.
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