Cap. 406 Art. 29Presumption as to declarations in tax returns.

When a person registered under article 10 has furnished the

Commissioner with a tax return for a tax period, the output tax and the deductions of that person for that period shall, except as provided in article 36, be deemed to be the output tax and the deductions declared in that return as adjusted by any adjustment made in accordance with article 28: Provided that any such adjustment shall not give rise to any reduction in the tax liability or a tax credit or refund with respect to that tax period if it is made after the expiration of six years from the end of the year in which that tax period ends.