Cap. 406 Art. 21Payment of the tax.

(1) Every person registered under article 10 shall pay to the Commissioner by not later than the date on which he is required to furnish a tax return for a tax period an amount equivalent to the excess, if any, of the output tax for that period over the deductions that he has a right to make in accordance with article 23: Provided that that person may set off any excess tax credit for a previous tax period, that has not been refunded or become refundable in terms of article 24, against any tax payable in accordance with this sub-

article.

(2) Every person liable for the payment of the tax in accordance with article 20(1) or (3), other than tax payable in accordance with sub-article (1) of this article, shall pay that tax to the Commissioner by not later than the fifteenth day of the month following that during which it becomes chargeable.

(3) Every person liable for the payment of the tax in accordance with article 20(2), other than tax payable in accordance with sub-article (1) of this article, shall pay that tax to the Commissioner by not later than the fifteenth day of the second month next following either the date of invoice or of the month during which the consignment or the supply of services is received, as the case may be, whichever is the earlier.

(4) Interest shall be due on any tax which is not paid by the date on which it becomes payable at a rate which the Minister shall, from time to time, by regulations prescribe for each month or part thereof during which that tax remains unpaid or at such other rate as may be prescribed: Provided that the running of interest on any amount of tax due which is the merit of an appeal before the Tribunal, shall be suspended for the period that exceeds two months from the date of the last sitting of the Tribunal relating to such appeal and the date when a decision is given by the Tribunal or a final judgement is delivered by the Court of Appeal (Inferior Jurisdiction), as the case may be: Provided further that the Minister may by regulations prescribe conditions under which part or all the interest incurred under this sub-article may be remitted. Such regulations may also make provision for the remission of any interest due under the Value Added Tax Act, 1994, and under the Customs and Excise Tax

Act.

(4A) Notwithstanding the other provisions of this article, no interest shall be due where a return required to be furnished under article 27 is furnished in an electronic format through the established web portal designated for the purpose by the Commissioner, together with payment of the tax due on the return, not later than seven days following the date on which the tax becomes payable under the provisions of this Act.

(4B) Notwithstanding the other provisions of this article, interest in a particular tax period shall cease to accrue where the total amount of payments appropriated to that tax period in terms of article 67 is equivalent to or exceeds the amount of tax payable for that tax period.

(5) The payment of the tax shall be accompanied by the delivery to the Commissioner of the respective form as the Minister may by regulations prescribe: Provided that tax on importations shall be payable to the Commissioner and shall be made at such place and be accompanied by such forms as the Commissioner may direct.