Cap. 473 Art. 14AReturns.

(1) When a person furnishes a return within the time laid down in the relevant provisions of this Act and such a return is accompanied by a payment of all or part of the eco-contribution declared to be payable therein, such payment shall be deemed to be made on account of the eco-contribution payable on that return.

(2) When a person furnishes a return within the time laid down in the relevant provisions of this Act and such a return is not accompanied by a payment of all the eco-contribution declared to be payable therein, such person may request, by the furnishing of such form as may be acceptable to the competent authority, that any payment accompanying such form shall be deemed to be made on account of the eco-contribution declared to be payable in such a return, so however that:

(a) such request shall not be valid if it is made later than six months from the time within which the return is required to be furnished in terms of the relevant provisions of this Act;

(b) the provisions of sub-article (3) shall apply to such payment.

(3) Subject to the provisions of sub-articles (1), and (2), when an administrative penalty is due by a person, other than a penalty the payment of which may be kept in abeyance in terms of article 20, any payment made by that person to the competent authority shall, notwithstanding any declaration made by that person, be appropriated to such administrative penalty before it is appropriated to any eco-contribution.

(4) Subject to the other provisions of this article, when eco-contribution due by a person, other than eco-contribution the payment of which may be kept in abeyance in terms of the provisions of this Act, became due on more than one occasion, any payment made by that person to the competent authority shall, notwithstanding any declaration made by that person, be appropriated to that amount of eco-contribution that became due at the earliest of those occasions before it is appropriated to the eco-contribution that became due on subsequent occasions.

(5) When a payment is made by a person to the competent authority in circumstances which indicate that that person intended that payment to relate to a return, that payment shall be deemed to relate to that tax return for the purposes of this article without prejudice to the power of the competent authority under any other provision of this Act to appropriate that payment in any other manner.