s.7Accounting for and payment of tax
7
Section 7Part 0 —

Accounting for and payment of tax

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Every proprietor of accommodation shall, no later than twenty-eight days after the end of each month in which the proprietor has provided accommodation and services for tourists, submit, under section 4, to the Collector of Taxes a copy of each statement delivered by him to tourists during the month.
Tax payable under this Law by a proprietor, in respect of accommodation and services he has provided, shall be due and payable to the Collector of Taxes twenty-eight days after the end of the month in which the accommodation and services were provided.
Where —
a proprietor has failed to submit any copy statement as required by subsection (1);
a proprietor has failed to keep any documents and afford the facilities necessary to verify any such copy statement; or
it appears to the Collector of Taxes that any such copy statement is incomplete or incorrect,
the Collector of Taxes may assess, to the best of his judgment, the amount of tax due from the proprietor, and notify that assessment and amount to the proprietor.
Where an amount has been assessed and notified to a proprietor under subsection (3) it shall be deemed to be an amount of tax due from him and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.
Tax due from any proprietor under this Law shall be recoverable in the manner provided by the Tax Collection Law (1998 Revision) as if it were a tax required to be paid to the Collector of Taxes under that Law.

Cross References