Annual return filing deadline extended to accommodate delayed electronic filing system and enable compliant submissions. The Government, exercising power to remove difficulties, postponed the statutory deadline for electronic filing of the annual return because the electronic system for such filing was not operational, and substituted the deadline in the Explanation to the annual return provision with a later date to permit affected registered persons to furnish the prescribed annual return electronically.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing deadline extended to accommodate delayed electronic filing system and enable compliant submissions.
The Government, exercising power to remove difficulties, postponed the statutory deadline for electronic filing of the annual return because the electronic system for such filing was not operational, and substituted the deadline in the Explanation to the annual return provision with a later date to permit affected registered persons to furnish the prescribed annual return electronically.
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