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PAC FORM #2 COURSE IMPLEMENTATION DATE:[ COURSE REVISED IMPLEMENTATION DATE:[ COURSE TO BE REVIEWED DATE:[ (Four years after implementation date)November 1999 September 2002 September 2006OFFICIAL
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CIS 190 is a tax return form used for reporting income for tax purposes, specifically for contractors in the construction industry in certain jurisdictions.
Any contractor who has made payments to subcontractors or has received payments under the Construction Industry Scheme (CIS) is required to file CIS 190.
To fill out CIS 190, gather information on all payments made to subcontractors, complete the form with the required details including amounts paid and subcontractor details, and submit it to the tax authority.
The purpose of CIS 190 is to ensure proper tax compliance within the construction industry by reporting payments made to subcontractors, ensuring that taxes are withheld and remitted appropriately.
CIS 190 must report information such as the names and addresses of subcontractors, their Unique Taxpayer Reference (UTR), the total amount paid during the reporting period, and the tax deducted.
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