Section 7: Return and payment of tax
consolidated text (as at 2004, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
7. Return and payment of tax
(1) The manager of every designated establishment shall, not later than
the last day of every month—
(a) submit to the Director-General in respect of the previous month
a return specifying the taxable receipts of the establishment; and
(b) pay the tax due.
(2) The return under subsection (1) shall be in the form approved by the
Director-General and shall contain such other information as he may require.
(3) Where a designated establishment has no taxable receipts during a
month, the manager shall submit a return in such form as the DirectorGeneral may approve.