Tax Rules

Tax Rules
Tax 1:
Application, purpose and interpretation
1.1 Application
1.2 Purpose
1.3 Interpretation
1.4 Defined Terms
1.5 The Tax Regulations
Tax 1A:
Source Taxable Profits
 
Tax 2:
Tax Identification Number
2.1
2.2
Tax 3:
Secrecy
3.1
3.2
3.3
Tax 4:
Prescribed forms
4.1
4.2
Tax 5:
Service of notice or documents
5.1
5.2
5.3
5.4
5.5
Tax 6:
Maintenance and preservation of records
6.1
6.2
6.3
6.4
Tax 7:
Rulings
7.1
7.2
7.3
Tax 8:
Returns
8.1 Extension of filing date
8.2 Determination of tax where no return filed
Tax 9:
Claims to Group Relief and surrender of tax losses
9.1 Claims
9.2 Consent
9.3 Amendment of a return
9.4 Time limit for claims
9.5 Amount available for surrender reduced
Tax 10:
Claims to repayment of tax and rate of charges and compensation
10.1 Repayment of tax
10.2 Rate of charges and compensation
Tax 11:
Appeals
11.1 Standing over of tax payable
Tax 12:
Electronic filing of returns
12.1 The basic rule
12.2 Supporting documents
12.3 The conditions
12.4 Hard copies
12.5 Status of information and proceedings
Tax 13:
Claims and Elections
13.1 Procedure for making claims
13.2 Time limits
13.3 Claims not included in a return
13.4 Late Elections
Tax 14:
Reorganisations and reconstructions
Tax 15:
Reimbursable Tax Losses