S.L. 372.32 Art. 7Annual statement to be furnished to vendors.

(1) Every payor shall furnish to the vendors of sales of agricultural produce in respect of which he was the payor an annual statement showing the tax deducted in accordance with these rules and the other particulars specified in Schedule E.

(2) The annual statements shall be delivered to the vendors by not later than the last working day of January of the year immediately following that to which it refers.

(3) A person whose registration as a payor is cancelled shall prepare an annual statement as aforesaid for the year during which he was still registered as a payor and shall furnish that statement to the respective vendors by not later than the date set out in sub-rule

(2) or, where his registration is cancelled before the end of the year to which the statement refers, by not later than the last working day of the month following that in which his registration is cancelled.