Section 202
Top-up Tax return by Constituent Entity
Every Constituent Entity of a Multinational Enterprise
Group shall for each Reporting Financial Year furnish to the Director General a Top-up Tax return in the prescribed form not later than fifteen months from the last day of the Reporting Financial Year.
(2)
For the purposes of this section, a Constituent Entity shall furnish to the Director General a Top-up Tax return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.
Act 851
(3)
For the purposes of this section, the Top-up Tax return for a Reporting Financial Year shall—
(a)
specify the amount of tax payable, if any, for that year; and
(b)
contain such particulars as may be required by the
Director General.