Cap. 406 ст. 30ADeclarations and other notices by personsregistered under article 12.

A person registered under article 12 shall furnish the

Commissioner with a notice of payment in terms of article 21(5) and declarations of his intra-community acquisitions and purchases made for which the customer is liable for the payment of the tax pursuant to articles 20(2)(b) and 20(2)(c) on such form as the Minister may be regulations prescribe. The provisions of article 27(4) with respect to tax returns shall apply to the delivery of the said mutatis mutandis form.