Annual return deadline extension allows registered taxpayers to submit transitional-period annual returns by the newly prescribed deadline. The Order inserts an Explanation to section 44 declaring that the annual return for the transitional period shall be furnished by a subsequently prescribed deadline to address delays in the electronic filing system, thereby extending the filing timeframe for registered persons subject to the exclusions in section 44(1).
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension allows registered taxpayers to submit transitional-period annual returns by the newly prescribed deadline.
The Order inserts an Explanation to section 44 declaring that the annual return for the transitional period shall be furnished by a subsequently prescribed deadline to address delays in the electronic filing system, thereby extending the filing timeframe for registered persons subject to the exclusions in section 44(1).
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