To be able to work with the income tax returns you need to have access rights to the accounting reports and specifically the right to Submit the Income tax returns:
If you can view reports, you can view the income tax returns. Viewing rights will include the last tab of the generator which is the Submission History.
The submission history permits viewing the report as it was submitted.
The auditor has the same viewing rights to the income tax returns.
The income tax returns are saved chronologically in the archive upon submission. You can remove any unnecessary submissions.
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