REMOVAL OF SECRECY
(REFUND OF IMPORT DUTY ON TRADING STOCK) ġ S.L.372.11 1
SUBSIDIARY LEGISLATION 372.11
REMOVAL OF SECRECY (REFUND OF IMPORT 
DUTY ON TRADING STOCK) RULES
23rd May, 1995
LEGAL NOTICE 65 of 1995.
Citation.
Import Duty on Trading Stock) Rules.
Non-applicability 
of details.
Cap. 372.
Cap. 406.
2. The provisions of article 4 of the Income Tax Management
Act in regard to secrecy shall not apply to the details contained in
the Schedule when the said details are requested by the Department
of Value Added Tax for the purposes of the application made on the
form prescribed in the First and Second Schedules to the Value
Added Tax Act (Refund of Import Duty on Trading Stock)
Regulations, and as amended by the Value Added Tax Act (Refund
of Import Duty on Trading Stock) (Amendment) Regulations.
SCHEDULE
(Rule 2)
1. Turnover
2. Closing Stock Cost
3. Gross Profit Cost Elements
4. Net Profit Cost Elements
5. Date of Submission of the Income Tax Return.
