Value Added Tax Act (Cap. 406), article 27

27. (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 Commi ssioner with a tax return rela ting 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 with in such longer period as may be speci fied in the said notice: Provided that this sub-article shall not apply when the registration under article 10 is c ancelled in the circumstances mentioned in article 11(4). (3) A tax return furnished by a p erson 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 f orm 26 CAP. 406.] VALUE ADDED TAX as the Minister may by regulations prescribe or in an electroni c format through the established web portal designated for the purpose by the Commissioner: Provided that the Minister m ay 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 complet e in all material aspects. Adjustments to tax returns. Substituted by: X. 2003.12. Amended by: XIII.2024.37.