44EReturns in respect of life insurance business

44E Returns in respect of life insurance business

(1) An insurer registered under this Division shall, within 21 days after the end of each month of each year: (a) furnish to the Commissioner a return relating to all premiums received by him in the Territory in that month in respect of life insurance on which tax is imposed but unpaid; and (b) pay the tax payable in respect of that insurance. (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.