1985 Ed.]
Air Passenger Departure Tax
[CAP. 140
6. (1) An operator shall furnish returns to the Director, in such form and at such intervals as the Director may specify, giving details of passengers and aircraft departures and such other information relating to the tax or the collection of the tax as the Director may require.
(2) Nothing in subsection (1) shall derogate from or affect the obligation of an operator under any other enactment to furnish information on aircraft operations to the Director or any other person.
7. (1) The amount of the tax due by the operator from time to time in respect of tax payable by passengers to that operator shall be assessed by the Director.
(2) In assessing the amount of the tax under subsection (1) the Director shall not be bound by the information in any return furnished under section 6, but may use such further or other means of assessment as he thinks fit.
(3) Subject to subsection (6), an operator shall pay to the Director of Accounting Services the amount of the tax assessed under subsection (1) within 30 days after the date of issue by the Director of a notice of demand therefor.
(4) If the amount of the tax is not paid within the period referred to in subsection (3), it shall be deemed to be in default and the Director may, in his discretion, order that a sum not exceeding 5 per cent of the amount in default shall be added to that amount and recovered therewith.
(5) Where any amount of the tax is in default for a period of not less than 6 months from the date when it was deemed to be in default, the Director may, in his discretion, order that a sum not exceeding 10 per cent in all of the total unpaid amount of
(a) the amount of the tax in default; and
(b) any sum added thereto under subsection (4),
shall be added to such total unpaid amount and recovered therewith.
(6) Notwithstanding subsection (3), the Director may, where in his opinion no satisfactory arrangements exist for payment by an operator under that subsection of the amount of tax assessed under subsection (1), demand orally or in writing the payment of such amount to the Director of Accounting Services prior to the departure of an aircraft of the operator from the airport.
(7) The payment by an operator of any amount in accordance with subsection (3), (4), (5) or (6) shall not prevent
(a) the Director, where it appears to him that a further amount of the tax remains payable by an operator in respect of any period, from making an assessment of that amount and issuing a notice of demand under subsection (3) therefor;
or
Assessment and payment of tax.
3
1985 Ed.]
Air Passenger Departure Tax
[CAP. 140
6. (1) An operator shall furnish returns to the Director, in Returns. such form and at such intervals as the Director may specify, giving details of passengers and aircraft departures and such other infor- mation relating to the tax or the collection of the tax as the Director may require.
(2) Nothing in subsection (1) shall derogate from or affect the obligation of an operator under any other enactment to furnish information on aircraft operations to the Director or any other person.
7. (1) The amount of the tax due by the operator from time to time in respect of tax payable by passengers to that operator shall be assessed by the Director.
(2) In assessing the amount of the tax under subsection (1) the Director shall not be bound by the information in any return furnished under section 6, but may use such further or other means of assessment as he thinks fit.
(3) Subject to subsection (6), an operator shall pay to the Director of Accounting Services the amount of the tax assessed under subsection (1) within 30 days after the date of issue by the Director of a notice of demand therefor.
(4) If the amount of the tax is not paid within the period referred to in subsection (3), it shall be deemed to be in default and the Director may, in his discretion, order that a sum not ex- ceeding 5 per cent of the amount in default shall be added to that amount and recovered therewith.
(5) Where any amount of the tax is in default for a period of not less than 6 months from the date when it was deemed to be in default, the Director may, in his discretion, order that a sum not exceeding 10 per cent in all of the total unpaid amount of
(a) the amount of the tax in default; and
(b) any sum added thereto under subsection (4),
shall be added to such total unpaid amount and recovered therewith.
(6) Notwithstanding subsection (3), the Director may, where in his opinion no satisfactory arrangements exist for payment by an operator under that subsection of the amount of tax assessed under subsection (1), demand orally or in writing the payment of such amount to the Director of Accounting Services prior to the depar- ture of an aircraft of the operator from the airport.
(7) The payment by an operator of any amount in accordance with subsection (3), (4), (5) or (6) shall not prevent-
(a) the Director, where it appears to him that a further amount of the tax remains payable by an operator in respect of any period, from making an assessment of that amount and issuing a notice of demand under subsection (3) therefor:
or
Assessment and payment of tax.
3
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