Cap. 406 ст. 27Tax returns.

(1) Every person registered under article 10 shall furnish the Commissioner with a tax return for every tax period by not later than the fifteenth day of the second month following the month during which that tax period ends.

(2) Every person whose registration under article 10 is cancelled shall provide the Commissioner with a tax return relating to the last tax period within thirty (30) days from the date on which he is served with a notice referred to in article 13(5) or within such longer period as may be specified in the said notice:

Provided that this sub-article shall not apply when the registration under article 10 is cancelled in the circumstances mentioned in article 11(4).

(3) A tax return furnished by a person registered under article 10 shall contain a declaration of the output tax, the input tax and any other declarations and particulars for that tax period that are required under this Act and shall be furnished either on such form as the Minister may by regulations prescribe or in an electronic format through the established web portal designated for the purpose by the Commissioner: Provided that the Minister may by regulations prescribe conditions whereby a tax return shall only be furnished in an electronic format.

(4) A tax return shall not be deemed to have been furnished unless it is full and complete in all material aspects.