S.L. 123.85 · Tax Credit (Electronic Commerce) Rules (S.L. 123.85)
S.L. 123.85 Art. 8Certification of completion by the eligible user.
(1) Upon the completion of the approved project and not later than sixty days therefrom, the eligible user shall deliver to the
Corporation a certificate drawn up by a person who is recognised by the Corporation as competent for this purpose, showing:
(a) the date of completion of the project;
(b) the amount of allowable expenditure, indicating the applicable description under the definition of "allowable expenditure" in rule 2 to which each item belongs;
(c) whether, where applicable, the conditions that may have been made applicable to the project in terms of rule 5(2) have been observed.
(2) The eligible user shall, within the time limit set out in sub-rule (1), deliver a copy of the certificate and, where applicable, of the accompanying statement, to the Commissioner.
(3) The Commissioner may, after receiving a copy of the certificate, request an independent opinion from the Corporation or any other competent technical person regarding the contents thereof.
Änderungsgeschichte
- Amended by L.N. 55 of 2008