b) commenced business or was in receipt of any income in the same year. Yes, the company remains to be required to file the Form C-S/ C for YA 2020 despite the fact that the company may be in a loss position and has no chargeable revenue or had certified for the waiver to file the YA 2020 ECI. Please use the proper tax reference number to file your Form C-S/ C. Some new corporations operate more than 12 months earlier than closing their first set of accounts. When this occurs, the first set of accounts covers greater than 12 months.
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