Cap. 395 чл. 32Exemption from obligation to furnish return.

(1) The Director may, by notice in writing, exempt any person from the provisions of article 31(1) for such time and subject to such conditions and limitations as may be specified in the said notice and may, by notice in writing, vary or revoke any exemption so granted.

(2) Notwithstanding an exemption granted in terms of subarticle (1), a registered person shall furnish the Director with a tax return in respect of any tax period during which he carries on any business activity.