1129.27.4.8. Where the Corporation is required to pay tax under this Part for a conversion period, the Corporation shall, on or before 31 May following the end of that conversion period,(a) file with the Minister, without notice or demand, a return under this Part for that conversion period in the prescribed form containing prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for that conversion period; and
(c) pay to the Minister the amount of its tax payable under this Part for that conversion period.