Part VI : Payment, Recovery and Refund Tax |
38. Manner in which tax shall be paid
39. Penalty for failure to pay tax when due
40. [Repealed] Recovery of tax
40B. [Repealed] Liability of municipalities for tax and limitation of refunds
40C. Liability of bargaining councils or political parties for tax and limitation of refunds
40D. Liability for tax and limitation of refunds...
41. Liability for tax in respect of certain past supplies or importations
41A. [Repealed] VAT Rulings and VAT class rulings
41B. VAT class ruling and VAT ruling
42. [Repealed] Evidence as to assessments
43. [Repealed] Security for tax
45. Interest on delayed refunds
45A. [Repealed] Calculation of interest payable under this Act