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Section 28: Power to require information

Value Added Tax Act · PART VII: POWERS OF DIRECTOR-GENERAL

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

28. Power to require information (1) Subject to section 33, the Director-General may, by notice in writing, require a person to furnish to him, within such time as may be specified in the notice, information and particulars relating to— (a) the supply of any goods or services made to the person by any other person; (b) the supply of any goods or services made by the person to any other person; (c) contracts for the supply of any goods or services; (d) the amount owed by the person to any other person; and (e) such other transactions, which the Director-General considers necessary or relevant for the purpose of this Act and which may be in the possession or custody, or under the control, of that person. (2) Where a notice under subsection (1) is issued to a person, that person shall comply with the requirements of that notice.

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