Cap. 395 Art. 37Payment of tax.

(1) Subject to the provisions of this Act, every registered person shall for each tax period, and not later than the last day allowed under this Act for furnishing a return for that tax period, pay to the Director the tax payable for that period:

Provided that, where a later due date has been fixed pursuant to article 32, the tax payable shall be paid to the Director on or before that later date.

(2) Subject to the provisions of Part VIII and Part IX of this Act, the amount shown as tax payable on any tax return furnished by a registered person shall conclusively be deemed and taken to be correct for the purposes of this Act.

(3) A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person’s authority, as the case may be, unless the contrary is proved.