Section 67

Regulations 

(1) The Cabinet Secretary may make regulations for the better carrying of the provisions of this Act, and without prejudice to the generality of the foregoing, the regulations may –

• (a) prescribe conditions and procedures for the registration of registered persons;
• (b) provide for the submission of returns and the place at which returns are to be submitted and tax is to be paid;
• (c) prescribe the form of notices, returns or other forms required for the purposes of this Act; 
• (d) prescribe offence and penalties thereto;
• (e) prescribe rules for particular types of supplies and in relation to input tax credits; or
• (f) prescribe any other thing required to be prescribed for the purposes of any provision of this Act.

(2) Regulations made under this section shall be tabled before the National Assembly for approval before they take effect.

Next