PART 4Returns and payment
CHAPTER 1Returns
Returns: form and content etc.
I135Form and content
1
A return under this Act must—
a
be in the form specified by the Tax Authority, F1...
b
contain the information specified by the Tax Authority.
F2c
be made in such manner as specified by the Tax Authority.
2
The Tax Authority may specify different forms and information for—
a
different kinds of return, and
b
different kinds of transaction.
3
The return is treated as containing any information provided by the buyer for the purpose of completing the return.