The FTA may refuse or revoke authorisation for annual reporting in the case of taxable persons who fail to comply or only partially comply with their reporting and payment obligations.
Annual reporting must be used for at least one full tax period.
Any person who changes from annual to monthly, quarterly or half-yearly reporting may change back to annual reporting after three tax periods at the earliest.
Changes must take effect at the beginning of a tax period.
0 commentaries
No commentaries are available for this article yet.