For tax types that are filing period based, the onus is on the taxpayer to file the return and pay the appropriate assessment on time. The tax type typically defines the valid filing calendar(s) that govern the frequency of filing and the dates to file for each filing period. For some tax types a single calendar is valid for all tax roles of that tax type. For other tax types, one or more different filing frequencies (and therefore filing calendars) may be applicable and may change over the life of the tax role for an account.
Copyright © 2011, Oracle and/or its affiliates. All rights reserved.