32Returns by registered hire‑purchase owners

32 Returns by registered hire‑purchase owners

(1) A registered owner shall, within 21 days after the expiration of each month of each year: (a) furnish to the Commissioner a return relating to hire‑purchase agreements in respect of which tax is imposed that have been entered into by him as registered owner during that month; and (b) pay the tax payable in respect of those hire‑purchase agreements. (1A) This section does not apply in relation to a month commencing on or after the termination day. (2) A return under this section shall be in accordance with an approved form and shall contain such particulars as are required by the form.