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World Radio communication Conference (WRC23) Dubai, 20 November 15 December 2023PLENARY MEETING Addendum 1 to Document 62(Add.22)E26 September 2023Original: EnglishAsiaPacific Telecommuting Common
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APT Views refers to the Annual Partnership Tax (APT) Views reporting, and PACP stands for Partnership Annual Compliance Program. Both are forms required for partnerships to report their financial activities and compliance status.
All partnerships that are required to file a tax return under local regulations must file APT Views and PACP.
To fill out APT Views and PACP, partnerships need to gather their financial information, comply with the specific guidelines provided by the tax authority, and accurately complete the required forms, ensuring all necessary documentation is included.
The purpose of APT Views and PACP is to ensure that partnerships are in compliance with tax laws and to provide transparent reporting of their financial activities to tax authorities.
Partnerships must report information such as partner details, income, expenses, distributions, and any other financial data required by the relevant tax authority.
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