Chapter Number and Title of Enactment

Chapter:

289ATitle:TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES

Download CAP 289A TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES [format: PDF].

: If this pencil mark appears at the beginning of a provision, that provision is subject to amendments that are already in operation but have not yet been incorporated in its text.

Table of contents of enactment:
Cap 289A Empowering section
Cap 289A rule 1Citation
Cap 289A rule 2Issue of certificates
Cap 289A rule 2AMinimum amount of purchase of certificates
Cap 289A rule 2BMaintaining of accounts
Cap 289A rule 3Applications by agents of taxpayers
Cap 289A rule 4Registration, acceptance, repayment in respect of certificates applied for by agents
Cap 289A rule 5Form of certificate
Cap 289A rule 6Duty of Commissioner to accept certificates in payment of specified tax
Cap 289A rule 7Payment of interest and method of calculation
Cap 289A rule 8Duty to refund balance after payment of tax
Cap 289A rule 9Duty to repay principal value of certificate
Cap 289A rule 10Prohibition against transfer of certificate or obligations created
Cap 289A rule 11Power to refuse to accept or to repay on certificates until Commissioner satisfied as to holder's signature
Cap 289A rule 11ARemoval of entry from account
Cap 289A rule 12Power to issue duplicates
Cap 289A Sched 1
Cap 289A Sched 2(Repealed 24 of 1999 s. 9)




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