S.L. 372.32 Art. 6Monthlyreturnand payment of tax to the Commissioner.

(1) The tax deducted or that ought to be deducted from the price for a qualifying sale shall be a debt due by the payor to the

Government and shall be remitted to the Commissioner not later than the last working day of the month following that in which the sale was made, or any other date approved by the Commissioner, and shall be recoverable as such.

(2) Every payor shall make a monthly return of all sales of agricultural produce in respect of which he is the payor and of tax deducted in accordance with these rules.

(3) The monthly return shall be prepared on the form set out in Schedule D and contain the particulars required by that form and such form shall be delivered by not later than the last working day of the month following that to which it refers, or any other date approved by the Commissioner.

(4) The obligation to furnish the monthly return shall arise even when a payor has not made any deductions of tax or has no relevant transactions to report.

(5) A person whose registration as a payor is cancelled shall furnish a monthly return for the month during which he was still registered as a payor even though he is no longer registered as a payor on the date on which the return is due to be filed.