Value Added Tax Act (Cap. 406), article 29

29. When a person registered under article 10 has furnished the Commissioner with a tax return for a tax period, the output tax and the deductions of that person fo r that period shall, except as provided in article 36, be deemed to be the output tax and the deductions declared in that return as adjusted by any adjustmen t made in accordance with article 28: Provided that any such adjustment shall not give rise to any reduction in the tax liability or a tax credit or refund with respe ct to that tax period if it is made VALUE ADDED TAX [CAP. 406. 27 after the expiration of six year s from the end of the year in w hich that tax period ends. Further declarations and statements. Substituted by: X. 2003.14. Amended by: II. 2009.41; I. 2010.68; V . 2012.63. Substituted by: XXXVIII.2024.12.