Due date for tax
06/12/1993
Query
Due date for balance of tax where taxpayer submits incomplete return
Decision
The due date is the same as that for the tax charged in the original assesment. However, if the taxpayer is relying on the 90% rule, the amendment may mean that the Preliminary Tax payment is made inadequate by the amendment in which case the due date reverts to the Preliminary Tax due date
Income Tax
Section 958, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT932023