CAF-2 · Chapter 17 · Question 14 of 15
If a registered person fails to file a sales tax return for six consecutive months, what action will the computerized system take?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) The system will cause the person to be automatically de-registered after the Commissioner issues a notice and offers an opportunity of being heard.
Explanation
If a registered person fails to file a tax return for six consecutive months, the Commissioner, after issuing a notice in writing and giving an opportunity of being heard, shall issue an order of de-registration, and the computerized system shall be caused to de-register the person accordingly.
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