Full text
where the person is required to report the tax in a return, the later of the day on or before which the person was required to file the return with the Minister and the day the return was filed, and
where the person is required to report the tax in a return, the later of the day on or before which the person was required to file the return with the Minister and the day the return was filed, and
where the person is required to report the tax in a return, the later of the day on or before which the person was required to file the return with the Minister and the day the return was filed, and