Information returns

—(1) Every employer, agent, contractor, or other person, when required to do so by notice from the Director General, shall within the time limited specified in the notice, prepare and deliver a return containing such information as the Director General may think necessary for the purposes of this Act. (2) The provisions of this Act with respect to the failure to deliver returns or particulars in accordance with a notice from the Director General shall apply to any return under sub-section (1)(a). (3) Where the employer, agent, contractor, or other person is a body of persons– (a) the manager or other principal officer shall be deemed to be the employer for the purposes of this section; and (b) any director of a company, or person engaged in the management of a company shall be deemed to be a person employed. (4) Notwithstanding sub-section (1), the Minister may make rules requiring any person to prepare and deliver returns containing any information required under this Act at such times and in such form as may be prescribed. Tax Administration and Procedure CAP. 51 35