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Rule 28
To Submit Tax Return Individually Or Jointly
In the following circumstances, the following persons have to submit the tax return individually or jointly:
(a) If any tax-payer becomes unable to submit the tax return or dies, his heir or guardian,
(b) If any tax-payer is a legal person, any director, executive chief or any employee designated by the management on behalf of such tax-payer.
(c) If any tax-payer is a legal person and such legal person is liquidated or dissolved, the liquidator,
(d) In any other circumstance except that mentioned above, such person related with the tax-payer as may be specified by the Tax Officer.
(a) If any tax-payer becomes unable to submit the tax return or dies, his heir or guardian,
(b) If any tax-payer is a legal person, any director, executive chief or any employee designated by the management on behalf of such tax-payer.
(c) If any tax-payer is a legal person and such legal person is liquidated or dissolved, the liquidator,
(d) In any other circumstance except that mentioned above, such person related with the tax-payer as may be specified by the Tax Officer.