Value Added Tax Act (Cap. 406), article 64

64. If, in any particular case, t he Commissioner has reason to believe that the tax due by a pe rson registered under article 1 0 could otherwise be prejudiced, he may, by means of a notice in writing, require that person to furnish a tax return for a tax period before the time allowed in terms of the other provisions of thi s Act, and in respect of that tax retur n any reference in this Act to the time allowed in terms of any provisi on of this Act shall thereupon b e construed as a reference to the period specified in the said no tice. 44 CAP. 406.] VALUE ADDED TAX Judicial auction. Substituted by: X. 2003.33. Amended by: L.N. 181 of 2006; L.N. 186 of 2006.