Section 8: Audited annual statement
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.
8. Audited annual statement
(1) The manager of every designated establishment shall, in respect of
every financial year, submit to the Director-General, not later than 4 months
after the end of that year a statement, certified by a qualified auditor, of the
taxable receipts of the establishment.
(2) Where the amount of the taxable receipts shown in the statement
under subsection (1) exceeds the total amount of the taxable receipts shown
in the returns under section 7 in respect of that financial year, the manager
shall pay any tax underpaid together with any appropriate penalty.