Value Added Tax Act (Cap. 406), article 30A

30A. 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 pur suant to articles 20(2)(b) and 20(2)(c) o n such form as the Minister may be regulations prescribe. The provisions of article 27(4) with res pect to tax returns shall apply mutatis mutandis to the delivery of the said form. Power to make assessments where a return has not been furnished. Amended by: X. 2003.15.