S.L. 406.8 ст. 5Persons not required to submit periodic declarations. Cap. 406.

Any person who is not required to account for VAT in connection with a given movement of goods in terms of article 13

of the Value Added Tax Act and in terms of the Sixth Schedule to the said Act, and all persons who qualify for one of the special schemes provided for by the said Act, legal persons not liable to account for VAT and persons liable to account who carry out only transactions not entitling them to any deduction of VAT and who are not required to submit any tax declaration, shall be exempt from the provisions of these regulations: Provided that any person not required to provide information from the start of the year but whose cumulative value of trade for either arrivals or dispatches reaches the threshold in a calendar month shall submit the information in respect of that and subsequent months: Provided further that if in the opinion of the Commissioner the quality of the information is being affected adversely through the use of the application of the provisions of this article, the Commissioner may, after consultation with the Director General of the National Statistics Office, vary or waive its application in respect of all or certain persons.