24Time for payment of tax by monthly remitters

24 Time for payment of tax by monthly remitters

(1) A person who is a monthly remitter in relation to a month and who is liable under this Act to pay sales tax upon the sale value of any goods: (a) sold by him; (b) treated by him as stock for sale by retail; or (c) applied by him to his own use; during that month shall, within 21 days after the close of that month, pay sales tax upon the sale value of the goods. (2) Subject to sections 27 and 28, sales tax is due and payable by a monthly remitter at the end of the period of 21 days referred to in subsection (1) of this section.