Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
The customs authority announced the discontinuation of all Service Centres for document submission effective 30.06.2025. Thereafter, all filings previously made through Service Centres must be completed exclusively via newly developed webforms, signaling a transition to a fully online, self-service system. This procedural change aims to enhance operational efficiency, transparency, and facilitate ease of doing business for Custom Brokers, Importers, Exporters, and other stakeholders. Trade members are advised to familiarize themselves with the webform process and consult the user manual provided on the official portal. Any difficulties encountered during this transition must be reported to the customs office for resolution.
The customs authority announced the discontinuation of all Service Centres for document submission effective 30.06.2025. Thereafter, all filings previously made through Service Centres must be completed exclusively via newly developed webforms, signaling a transition to a fully online, self-service system. This procedural change aims to enhance operational efficiency, transparency, and facilitate ease of doing business for Custom Brokers, Importers, Exporters, and other stakeholders. Trade members are advised to familiarize themselves with the webform process and consult the user manual provided on the official portal. Any difficulties encountered during this transition must be reported to the customs office for resolution.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
