No obligation to file electronic tax returns where economica ...
In a decision of the Supreme Tax Court published on 12 November 2020, the Court held that the electronic filing of an income tax return may be considered unreasonable from an economic point of view, where the cost of setting up and maintaining a system for the transmission of remote data bears no meaningful economic correlation to the income triggered by the obligation to file the tax returns electronically ... This is because the hardship provision is intended to privilege very small businesses.
Kategorien: Tax Court
Schlagwörter: electronic filing, electronic tax return ...
