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Active Taxpayer List (ST)

Inclusion in ATL (ST)

To become part of the Active Taxpayer List (ST), the Active Taxpayer must be a registered person who does not fall in the following categories:

  • Blacklisted or whose registration is suspended or blocked;

  • Failed to file return by the due date for two consecutive tax periods;

  • Failed to file Income Tax Return by the due date;

  • Failed to file two consecutive monthly or annual withholding tax statement.

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