Opening a tax file after 4 years of operation?

Question

I'm a sole proprietor undertaking subcontract orders. I got the business registration 4 years back. I haven't kept any accounting records in the past but have some documents (sales invoices & supplier invoices).
I want to open a tax file, as my contractors are deducting 5% as WHT from last year and the amount is considerably high.
My question is, do I need to submit past accounting records for last 4 years and do I need to pay taxes for last 4 years to open a tax file? Or can I open a tax file now and pay taxes from now on?

Answer 1

Technically, if you had profits you should have paid income tax in the past. If not it can amount to tax evasion or fraud.

You can always open a file now and pay taxes from now on because it is about self-assessment payments. But an assessor can raise this issue at any time.