SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
PART II
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RETURNS
REGULATION 12
12
PERSONS TO TAKE NECESSARY STEPS TO FURNISH INFORMATION
Whenever pursuant to regulation 11 of these Regulations a person is required by the Commissioner to furnish the Commissioner with any information, that person -
(a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the requirement is made; and
(b) shall be deemed not to have furnished the Commissioner with such information unless and until such information has been received by the Commissioner at the place at which the requirement is made.
Whenever pursuant to regulation 11 of these Regulations a person is required by the Commissioner to furnish the Commissioner with any information, that person -
(a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the requirement is made; and
(b) shall be deemed not to have furnished the Commissioner with such information unless and until such information has been received by the Commissioner at the place at which the requirement is made.
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