S.L. 372.14 Art. 23Submission of returns or statements.

(1) The Commissioner may, at any time, request further returns or statements for the purposes of these rules in relation to any specific period or periods and may, furthermore, direct the payer to provide electronically, in a format approved by the

Commissioner, any information required to be forwarded under these rules in addition to or in substitution for the requirement to submit such information on the appropriate form or other statement in accordance with the provisions of these rules: Provided that where such data is required to be furnished electronically in substitution for its submission on a form or other statement, as aforesaid, the payer shall authenticate such data in a manner as the Commissioner may deem fit.

(2) The Commissioner may exempt any person or class of persons from complying with any of the provisions of these rules regarding the submission of returns or statements. Any such exemption may, at any time, be revoked by the Commissioner.

Imposition of FSS Additional Tax and Contestation Procedure