Assessment withdrawal amnesty: tardy filers can obtain deemed withdrawal by filing returns and paying interest and late fees. Assessment orders under section 62(1) issued on or before the cutoff will be deemed withdrawn if the registered person files the outstanding return by the extended date and pays interest under section 50(1) and the late fee under section 47; this relief applies irrespective of the existence or outcome of any appeal against the assessment order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment withdrawal amnesty: tardy filers can obtain deemed withdrawal by filing returns and paying interest and late fees.
Assessment orders under section 62(1) issued on or before the cutoff will be deemed withdrawn if the registered person files the outstanding return by the extended date and pays interest under section 50(1) and the late fee under section 47; this relief applies irrespective of the existence or outcome of any appeal against the assessment order.
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