This election must be made by March 15 if the corporation is a calendar year taxpayer, in order for the election to take effect for the current tax year.
Haddii kale, ficilkan waa in la qaadaa bisha Maarso 15 haddii shirkaddu ay tahay sanad-bixiye canshuur-bixiye sanadle ah, si doorashadu u dhaqan gasho sannad cashuureedka hadda jira.