S.L. 372.32 Art. 12Tax return and records.

(1) A person whose income consists of, or includes income from qualifying sales, shall deliver together with his income tax return for any year of assessment the annual statement or annual statements furnished to him by a payor or by payors as required by rule 7 and, when so requested, the purchase notes referred to in rule 5. He shall also deliver with his income tax return such attachments as may be prescribed by rules with respect to returns filed by vendors of agricultural produce.

(2) Save as provided in this rule and subject to the provisions of rules 15 and 16, a vendor of qualifying sales other than a company shall not be required to produce to the Commissioner any other records or documents relating to qualifying sales.

(3) Nothing in these rules shall be construed as exempting any person from the obligation to keep records and other documents and to furnish information, including records and information relating to qualifying sales, that may be required in terms any provision of the Income Tax Acts for the purpose of determining and ascertaining the total income from sources of income other than from qualifying sales, including the determination of the deductions in accordance with rule 14(3)(b).