A. A Taxable Person shall submit to the Bureau a Tax Return for each Tax Period no later than the last day of the month following the end of the Tax Period.
B. A Taxable Person shall declare, at a minimum, the following information in his Tax Return:
1. The value of his standard rated Taxable Supplies and the amount of Tax due by him relating to the Tax Period for which the Tax Return is submitted.
2. The value of his zero rated Taxable Supplies relating to the Tax Period for which the Tax Return is submitted.
3. The value of Goods and Services supplied to the Taxable Person for which he is liable to pay Tax, and the corresponding amount of Tax due and related to the Tax Period for which the Tax Return is submitted.
4. The amount of Tax due on import for which payment has been deferred related to the Tax Period in which the Tax Return is submitted.
5. The value of additional Tax due as a result of adjustment.
6. The total value of Tax due for the Tax Period.
7. The total value of inputs of the Taxable Person and the total value of deductible Tax from such inputs related to the Tax Period for which the Tax Return is submitted.
8. The amount of the net refundable Tax from previous periods.
9. The amount of deductible Tax on imports.
10. The value of any excess Tax recovered resulting from an adjustment related to a discount.
11. The total amount of deductible Tax related to the Tax Period for which the Tax Return is submitted.
12. The amount of Net Tax due or refundable.
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