Cap. 372 Art. 58Power to make rules.

The Minister responsible for finance may from time to time make rules generally for carrying out the provisions of this Act and may, in particular, by those rules provide -

(a) for the form of returns, claims, statements and notices under this Act;

(b) for the use of electronic communications with respect to the form and delivery of returns, claims, statements, notices and information or documents the form and delivery of which is authorised or required by or under the Income Tax Acts and of regulations made thereunder, including the making of payments by electronic means under the said Acts and regulations;

(c) for the fees to be levied in relation to the issue of tax residency and tax balance certificates, application for a ruling in terms of articles 52 and 27A of the Income

Tax Act, registration of shareholders and application for a refund under article 48(4) and (4A); and

(d) for any such matters as are authorised by this Act to be prescribed.