S.L. 123.86 Art. 5Certificate of compliance.

(1) A person wishing to claim a reinvestment tax credit for any year of assessment, shall submit to the Corporation, by not later than three months before the relative tax return date, a written application supported by audited financial statements and any other documentary evidence requested by the Corporation.

(2) Any application required to be submitted to the Corporation in order to benefit from these rules shall be in such form and contain such particulars as the Corporation may require.

(3) The Corporation, on being satisfied with the submissions referred to in this rule and within sixty days from the receipt of all relevant information it may request, shall issue a certificate of compliance confirming that all the provisions of these rules have been complied with.

(4) On granting its approval for any purpose under these rules, the Corporation shall confirm its approval in writing setting out the conditions to be satisfied by the person, and the person’s entitlement to the benefit provided by these rules shall be conditional on the production of such written approval.

(5) The Corporation shall forward to the Commissioner copies of certificates and approvals issued under the provisions of these rules.