19Exemption from furnishing returns

#### 19 Exemption from furnishing returns (1) If the Commissioner is of the opinion that no tax will be payable by an employer, or, if paid, would be refunded, he may issue a certificate to that employer exempting him from furnishing monthly returns in accordance with the provisions of the last preceding section, and any employer to whom such a certificate is issued may refrain from furnishing monthly returns but shall, unless the contrary is expressed in the certificate, furnish an annual return within twenty‑one days after the close of each financial year. (2) A certificate issued under the last preceding subsection may be either unconditional or subject to such conditions as are prescribed or as the Commissioner thinks fit. (3) The issue of a certificate under subsection (1) of this section shall not exempt an employer from the payment of any tax, notwithstanding that it may have the effect of postponing the time for payment of any tax.