Seksyen 202
Top-up Tax return by Constituent Entity
ActIn forceProvision 76 of 226
Seksyen 202
(1)
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.
(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.