the timeline for those who are exclude large taxpayer is as follows;
– Medium taxpayers are obliged to submit the Information return on 1 January 2023,
– Small taxpayers and non-resident taxpayers will start on 1 January 2025.
– For taxpayers who register after the reference date which mentioned above for each category, the obligation to submit D406 Declaration of Information begins from the effective date of registration. The first submission of Information Declaration D406 will be made on the last day of the month following the period in which the report was issued.
Source SNI
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