Tax returns

—(1) Every taxpayer shall, if required by a law to which this Act applies, furnish to the Director General a tax return in accordance with sub-section (2), within the time and at the place specified by that law, or as demanded by the Director General. (2) The Director General shall specify– (a) the form for returns; (b) the information to be furnished on the return and attachments, if any, required to be filed with the return; and (c) the manner of filing, including electronically and with electronic signature. (3) A taxpayer may file an amended return for a tax period no later than six years after the end of the tax period. (4) A taxpayer or the taxpayer’s duly authorised agent, shall sign the return, attesting to its accuracy and completeness. (5) If a return or part of a return was prepared for reward by some other person, other than a full-time employee of the taxpayer, that other person shall also sign the return. 26 CAP. 51 Tax Administration and Procedure (6) The Director General may, by notice to a person, require the person to file, whether on that person’s own behalf or as agent or trustee for another person, returns for a tax period containing additional information as the Director General requires, even if the taxpayer has not submitted a return for the