Cap. 406 · Value Added Tax Act (Cap. 406)
Cap. 406 Art. 16Information by persons who are not registered under this Part.
PART III
Every taxable person or non-taxable legal person who is not registered under this Part shall supply any such information relating to the date of the commencement or cessation of his activity, the nature of that activity and the transactions made in the course or furtherance thereof as may be prescribed.