Section 19. Furnishing of returns. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART VII - INVOICES, RECORDS, RETURNS AND ASSESSMENT

Section 19. Furnishing of returns.

(1) Every taxable person shall within twenty-eight days after the end of each taxable period deliver to the proper officer a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods sold by him during that period, the amount of sales tax payable on those goods, and such other particulars as may be prescribed or as may be required by the Director General; and the return shall be verified by declaration in the prescribed form.

(2) The Director General may, at his discretion, permit any licensed manufacturer to deliver the return required under subsection (1) at any interval longer than one taxable period but in no case shall any such interval be longer than six consecutive taxable periods.

[Subs. Act 451:s.43]

(3) Any permission granted under subsection (2) may be withdrawn by the Director General at his discretion at any time whereupon a return, covering the period from the beginning of the first consecutive taxable period for which a return has not been delivered to the end of the taxable period in which the permission is withdrawn, is to be delivered within twenty-eight days of the end of such period and thereafter the provisions of subsection (1) will apply.