Commentary

V19.121 Accounts, returns and payment of duty

Part V19 Air passenger duty

V19.121 Accounts, returns and payment of duty

Administration

V19.121 Accounts, returns and payment of duty

Regulations require aircraft operators who are registered or liable to be registered1:

  1.  

    •     To keep accounts in such form and manner as may be prescribed2.

  2.  

    •     To make returns for such periods and in such form as may be prescribed or specified, and the Regulations require the returns to be furnished on prescribed forms not later than the twenty-second day following the end of each accounting period3.

  3.  

    •     To pay the duty at such time and in such manner as may be prescribed or specified4. In the case of a registered

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