INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous
Section 151. Procedure for making refunds and repayments.
Where the Director General is authorized or required by this Act to make any refund or repayment-
(a) he shall certify the amount of the sum to be refunded or repaid and cause the refund or repayment to be made forthwith; and
(b) the sum required for making the refund or repayment shall be charged on the Consolidated Fund.
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