English version

pay and file

From Longman Business Dictionary
Related topics: Finance, Tax
pay and fileˌpay and ˈfile noun [singular] TAXACCOUNTING a system used in Britain since 1993 for paying CORPORATION TAX (=a tax paid by companies on their profits). The company calculates how much tax it owes and pays that amount when it sends the tax forms to HM Revenue and Customs (=the tax authority), where the calculations are checked
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