Section 92. Varying the due-and-payable period and taxable period. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XVIII - SPECIAL PROVISIONS DEALING WITH PETROLEUM

Section 92. Varying the due-and-payable period and taxable period.

Notwithstanding anything contrary contained in this Act, the Minister may by order, do any or all of the following:

(a)

specify a different period for sales tax to be due and payable in respect of petroleum;

(b)

specify a different taxable period in respect of petroleum; and

(c)

specify the conditions required to be complied with for the operation of the different due-and-payable periods of sales tax as well as different taxable periods.

[Ins Act A1070:s.8]