Part 47-6-1a Returns Filing: Forms 11 and CT1 Application of Surcharge for Late Filing Previous instructions are contained in Tax Instruction 47.6.1(Surcharge for late submission of Returns) and SP-IT/1/93 . These instructions still pertain. This Tax Instruction is a reminder of, and provides clarification in relation to, the application of the existing instructions. 1. Returns filed through ROS […]

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