1129.69.3. An individual who is required to pay tax under this Part for a taxation year shall, on or before the individual’s filing-due date for the year,(a) file with the Minister, without notice or demand, a return under this Part in the prescribed form containing prescribed information;
(b) estimate, in the return, the amount of the individual’s tax payable under this Part for the year; and
(c) pay to the Minister the amount of the individual’s tax payable under this Part for the year.