How should a registered retailer submit a quarterly return?
A.36
A registered retailer must submit a quarterly return in respect of each registered retail outlet of the retailer and the return must be submitted to the Director of Environmental Protection in the specified form of return (Form PSB-5).
Q.37
When is a quarterly return due?
A.37
A registered retailer must submit a quarterly return within 30 days after the last day of each quarter ending on 31 March, 30 June, 30 September and 31 December. In other words, the return must be submitted on or before the 30th day of the respective months of April, July, October and January.
Q.38
How should a registered retailer make a payment?
A.38
A registered retailer must pay the total amount of levies stated in a return to the Government in person, by post and by any other means such as PPS or through the internet according to the payment instructions contained in the specified form of return (Form PSB-5).
Q.39
When is the payment due?
A.39
A registered retailer must pay the total amount of levies within 30 days after the last day of each quarter. In other words, the payment must be submitted on or before the 30th day of the respective months of April, July, October and January together with the return.
Q.40
Who can be the authorized signatories for the declaration of the quarterly return?
A.40
A quarterly return submitted by a registered retailer should be signed -
by the proprietor if the retailer is a sole proprietorship; or
by the precedent partner if the retailer is a partnership; or
by a director, secretary, manager or authorized person if the retailer is a body corporate.
