There are 2 forms you can choose when you file your final tax return: Form 40-1 and Form 40-4. You should use Form 40-4 if you have only either business income or real estate income. For details, refer to the information on the first page of Form 40-4. You should use Form 40-1 otherwise.
Also, where a corporation has failed to submit a payment statement or where the details of transactions submitted by the company are found to be unclear, an amount equivalent to 2% of the amount of the transactions in the reports not submitted or unclear is assessed as penalty tax.
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