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    <title>Seeks to notify special procedure for making payment of 35% as tax liability in first two month</title>
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    <description>Notification enables notified registered persons who file quarterly returns to make an advance deposit in the electronic cash ledger during the first and/or second month of a quarter: the deposit equals thirty-five per cent of the tax liability shown in the preceding quarter&#039;s return for quarterly filers, or the tax liability of the last month of the immediately preceding quarter for monthly filers. Deposits are not required where existing electronic cash or credit ledger balances are adequate or where there is nil liability. Eligibility requires filing the return for a complete prior tax period.</description>
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      <description>Notification enables notified registered persons who file quarterly returns to make an advance deposit in the electronic cash ledger during the first and/or second month of a quarter: the deposit equals thirty-five per cent of the tax liability shown in the preceding quarter&#039;s return for quarterly filers, or the tax liability of the last month of the immediately preceding quarter for monthly filers. Deposits are not required where existing electronic cash or credit ledger balances are adequate or where there is nil liability. Eligibility requires filing the return for a complete prior tax period.</description>
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