Income Tax Management Act (Cap. 372), article 58

58. The Minister responsible for f inance may from time to time make rules generally f or carrying out the provisions of this Ac t and may, in particular, by those rules provide - (a) for the form of returns, claims, statements and notices under this Act; (b) for the use of electronic communications with respect to the form and delivery of returns, claims, statements, notices and information or documents the form and delivery of which is authori sed or required by or under the Income Tax Acts and of regulations made thereunder, including the making of payments by electronic means under the said Acts and regulations; Cap. 123. (c) for the fees to be levied in relation to the issue of tax residency and tax balance cert ificates, application for a ruling in terms of articles 52 and 27A of the Income Tax Act , registration of shareholders and application for a refund under articl e 48(4) and (4A); and (d) for any such matters as are authorised by this Act to be prescribed. 72 CAP. 372.] INCOME TAX MANAGEMENT Record of certain exemptions to be laid on Table of the House of Representatives. Cap. 123.