1129.23.4.7. If a registered cultural or communications organization is required to pay tax for a taxation year under this Part, it shall, within six months after the end of the year,(a) file with the Minister, without notice or demand, a return under this Part for the year in the prescribed form containing prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for the year; and
(c) pay to the Minister the amount of its tax payable under this Part for the year.