RemovalofSecr«y
Table of Provisions (6)
Statutory Text (6 Articles)
L.N. 65 of 1995
INCOME TAX MANAGEMENT ACT. 1994
(ACT NO. XVIII OF 1994)
RemovalofSecr«y
(Refund or Im port Duty on Trading St(Kk) Rules, 1995
IN exercise of the powers conferred by sections 4 and 57 of the
Inco me T~ Manageme nt Act. 1994. hereinafter referred to as ·'the
Act". and for the purposes of subsection (4) of the said section 4, the
Minister of Finance has made the following ru les: -
I. These rules may becited as the Removal of Secrecy (Refund
of Import Duty on TnKling Stock) Rules. 1995.
(Regola 2)
I,
Thmover
2. ClOSing Stock Cost
1be provisions of section 4 of the Act in regard to secrecy
shall not apply 10 the details contained in the Schedule 10 these rules
when the said details are requested by the Department of Value Added
Tal( for the purposes of the application made on the form prescribed
in the First and Second Schedules 10 the Value Added Tax Act (Refund
of Import DuI)' on Trading Stock) Regulations, 1994. and as ameMed
by the Value Added Tu Act (Refundoflmpon DulY 0Cl Trading Slock)
(Amendment) Regulations. \995.
SCUEDULE
I. Tumover
2. Closing Stock Cost
Gross Profi t Cost Elements
Net Profi t Cost Elements
Dlite of Submission of the Income Tax Return.