REMOVAL OF SECRECY (REFUND OF IMPORT DUTY ON TRADING STOCK) RULES

REMOVAL OF SECRECY

(REFUND OF IMPORT DUTY ON TRADING STOCK)

SUBSIDIARY LEGISLATION 372.11

REMOVAL OF SECRECY (REFUND OF IMPORT

DUTY ON TRADING STOCK) RULES

23rd May, 1995

LEGAL NOTICE 65 of 1995.

The title of these rules the Removal of Secrecy (Refund of

Import Duty on Trading Stock) Rules.

(Rule 2)

1. Turnover

2. Closing Stock Cost

The provisions of article 4 of the Income Tax Management

Act in regard to secrecy shall not apply to the details contained in

the Schedule when the said details are requested by the Department

of Value Added Tax for the purposes of the application made on the

form prescribed in the First and Second Schedules to the Value

Added Tax Act (Refund of Import Duty on Trading Stock)

Regulations, and as amended by the Value Added Tax Act (Refund

of Import Duty on Trading Stock) (Amendment) Regulations.

Gross Profit Cost Elements

Net Profit Cost Elements

Date of Submission of the Income Tax Return.