Your rights and obligations
You must file tax returns in a correct, complete and timely manner. You may have to file a tax return of your own accord, on paper or using tax return software.
Filing a tax return
You must file a tax return. This is your most important obligation in the area of taxation. If you disagree with the assessment, but lodged your objection too late, you may file a request for a reduction at the inspector's discretion. You may also request a postponement of payment or even a setoff against a refund you expect.
You must pay
Do you have to pay us an amount? You may be entitled to a postponement of payment or to a full or partial remission. If you do not file a tax return, we will impose an assessment, which may be followed by an additional assessment. You may also receive a penalty.