Value Added Tax Act (Cap. 406), article 17

17. (1) The Commissioner shall allocate a tax period to every person registered under articles 10, 11, 11A and 12. (2) Except as otherwise provided in this article, a tax period means a period of three (3) cale ndar months commencing on the f irst VALUE ADDED TAX [CAP. 406. 19 day immediately following the e nd of the preceding tax period. (3) The Minister may by regulations prescribe in respect of such class or classes of persons as ma y be specified in the said reg ulations a tax period of either more or less than three (3) months. (4) The first tax period of a person registered under articles 1 0 or 12 shall commence on the date that such person is registered in accordance with the said articles, and end on such date as may be determined by the Commissioner: Provided that such a period sh all not exceed one (1) year. (5) When, during a tax period of a person, his registration unde r articles 10 or 12 is cancelled, such period shall end on the la st day of the month in which that cancellation is made and shall be the l ast tax period of the said person, savin g the allocation of a new tax p eriod to that person should he be subsequ ently registered again under th e said articles 10 or 12. (6) The Commissioner may by means of a notice served on a person registered under articles 10 or 12 in any particular cas e vary any tax period for such person in such manner as may be specifi ed in the said notice. (7) Notwithstanding the other provisions of this article, the relevant provisions relating to the tax periods of a person reg istered under articles 11 and 11A to the extent provided in the Sixth S chedule shall apply to persons regis tered under those articles. PART IV Determination and Payment of the Tax Taxable value. Substituted by: X. 2003.10.