Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

  • enacted
74 Section 139A amended (Late filing penalty for certain returns)

(1)

In section 139A(1), replace 2001, with 2001, the statement required to be provided under section 54B of this Act,.

(2)

After section 139A(2)(iiib), insert:

(iiic)

a statement for payment of RLWT required to be provided under section 54B:

(3)

In section 139A(4), replace schedule with schedule or statement for RLWT.