Return of fringe benefits now required in prescribed forms and may be filed without supporting tax computations or attachments. The amendment requires the return of fringe benefits to be filed and verified in the prescribed form, provides transitional guidance for taxpayers filing both income and fringe benefits returns, and stipulates that returns filed in the specified simplified forms need not be accompanied by tax computation, proofs of tax payment or deduction, or any documents, accounts, forms, or audit reports otherwise required.
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.
Return of fringe benefits now required in prescribed forms and may be filed without supporting tax computations or attachments.
The amendment requires the return of fringe benefits to be filed and verified in the prescribed form, provides transitional guidance for taxpayers filing both income and fringe benefits returns, and stipulates that returns filed in the specified simplified forms need not be accompanied by tax computation, proofs of tax payment or deduction, or any documents, accounts, forms, or audit reports otherwise required.
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