SALES TAX

Evening Post, Volume CXV, Issue 74, 29 March 1933, Page 8

SALES TAX

REGULATIONS ISSUED

MINISTER'S DECISIONS

LICENCES REQUIRED

Important regulations and decisions under the Sales Tax Act are published in today's Gazette. Applications for licences under the Act may "now be obtained at alll Customs Houses and must be in the hands of the collector within twenty-one days from today. Each application for a licence must be accompanied by a fee of £1.

No person shall be deemed to act as a wholesaler or to carry on business as a wholesaler at any place unless he occupies premises at that place for the purpose of his business. A person visiting any place as a bona fide commercial traveller shall not be deemed to bo an occupier of any premises at that place.

Where any licensed wholesaler has used or at any time hereafter uses in any way, otherwise than as materials in the manufacture of goods for sale, any taxable goods purchased or imported by him after March 8, 1933, on -which sales tax has not been paid, he shall include particulars of such goods in the appropriate return as if they had, at the time of being so used, been sold by him otherwise than to a licensed wholesaler for , resale by him, and shall pay sales tax thereon accordingly.

All taxable goods that have been received or are hereafter received into any factory of' a manufacturing retailer for use by him as materials in the manufacture of goods in such factory shall be deemed to have been so used on the following dates, namely:— (a) In the case of goods that were in such factory ,on February 9, 1933, on that date: (b) In the case of goods so received after the above-mentioned date, on the date of such receipt. Where a licensed manufacturing retailer has disposed of- or used in any way, otherwise than as materials in the manufacture of goods, or hereafter so disposes of or uses, any taxable goods shown in any return delivered by him to the collector as having been received into his factory for use as materials in the manufacture of goods, he shall include particulars of such first-mentioned goods in the appropriate return as if they had, at the time of being so disposed of or used, been manufactured by him for sale otherwise than to a licensed wholesaler for resale by him, and shall pay sales tax thereon accoidingly. FURNISHING OF RETURNS. Returns may be delivered to the collector personally or by post, and shall be deemed to be delivered when they are received by the collector at his office. With the approval of the collector the returns may be made in respect of monthly accounting periods ending on any specified day of each calender month in lieu of the last day of the month. Payment of sales tax may be made in cash or bank notes, postal notes, or money orders payable to the collector, or bank receipts for the lodgment of moneys to the credit of the Public Account at any place other than the place where the collector's office is situated. With the permission of the collector payments may be made by cheque, bank .overdraft, or otherwise. DEPOSIT REGULATIONS. The sales tax paid -on the following imported goods may he retained by the Customs on deposit, namely:— (1) Goods imported to be used temporarily for commercial purposes in New Zealand. (2) Travellers' samples. (3) Goods imported only for the purpose of exhibition or demonstration or for trial in Ne.w Zealand. (4) Goods sent on approval.' (5) Goods the personal property of bona fide tourists or temporary residents. (6) Goods temporarily imported for such | other purposes as may be approved by the Comptroller. ... Provided that— (a) >The goods are, entered for home consumption on the appropriate forms. - (b) The importer shall satisfy the collector that the goods have been exported within six months from the date- of making entry for them: Provided that in special cases the collector may extend the time to a period not exceeding twelve months from the date o£ the landing of the goods. (c). Written notice of not less than six clear • working hours shall, if required by. the collector, be given o£ intention to export such goods, and, In the case of the first four classes of goods tße importer shall pay to the collector a charge of. 2s Cd per hour or any portion of an hour for thq time an officer is employed during official hours in the examination of such goods. However, this charge shall not be payable under this clause in respect of any examination for which a charge is. payable under the corresponding clause, of the .Customs Regulations. Except with the approval of the collector the clause shall not apply to jewellery, imitation jewellery, or gold or silver plate or plated ware. CONDITIONS OF REFUNDS. \ The conditions under which refunds of sales tax may be made on' imported goods sold by the importer to a licensed wholesaler for resale by him, or for use by him in the manufacture of goods for sale, be as set forth hereunder:— (a) An application on the appropriate form shall be delivered to the collector within twenty-eight days after the end of the month in which the goods were sold. (h\ The applicant shall produce to the collector such documents and shall furnish such information in relation to the application as the collector may require.. (c) Proper records shall be kept by the applicant showing such particulars as are necessary to enable the grounds of the application aud the amount of the refund to be verified. The comptroller may, in any special case, grant-a refund of sales tax, although the foregoing conditions have not been strictly complied with. The conditions under which refunds of sales, tax may be made on materials used by any person in the manufacture of non-taxable goods shall be as set forth hereunder:— ' (a) Application on the appropriate form shall be delivered to the collector- within twenty-eight days after the end" of the month in which the manufacture of the goods manufactured from the materials ■was completed. ■ . (b) The applicant shall produce to the collector such documents and shall furnish such information in relation to the application as the collector may require. (c) Proper Tecords shall be kept by the applicant, showing the sale value of all taxable goods imported or purchased by him, the sale value of all such goods used as materials in the manufacture of nontaxable goods, and such other particulars as are necessary to enable the grounds of the application and the amount of the refund to be verified. (d) Except with the special permission of the comptroller, no refund 'shall be made on any application, unless the amount to be refunded is not less than £1. The cases in which such refunds may be made are those. in which the foregoing conditions are complied with'and also the cases referred to in the following provisions of this clause. ' In any case where a licensed manufacturing retailer is engaged in the manufacture of taxable goods as well as non-tax-able goqds, the collector may grant a refund on any materials used in the manufacture of non-taxable goods by allowing the sale value of such materials, or the sales tax paid thereon, to be shown as a deduction in the appropriate monthly returns to be delivered to the collector by such manufacturing retailer. Provided that if in the case of any such return the amount of such refund exceeds the amount of sales tax (if any) that would otherwise be payable, the amount of such excess may, at the option of the collector, either be paid to the taxpayer or be retained by.

the Collector and applied towards payment of any sales tax that is for the time being payable, or may at any time become payable, by the taxpayer. Power is given to the collector to refund sales tax paid in error, within one year after payment, but the applicant must furnish such information as the collector may require.

The regulations relating to drawbacks are practically the same as those in the Customs Regulations.

HOURS OF COLLECTION

All sales tax must be paid at the collector's office between 9 a.m. and noon on Saturdays and 9 a.m. and 4.30 p.m. on other days of the week.

The minimum amount of sales tax that need be collected in respect of any one return or iv respect of any one importation shall be Is:: Provided that, except with The permission of the collector, separate postal packets posted by any one person and arriving in New Zealand by any one mail, whether addressed to the same or to different persons, shall be treated for the purposes of this clause as one importation: Provided further that if the collector has reason to believe that advantage is being taken of this clause to avoid payment of sales tax by the systematic importation of goods on which the sales tax is less than Is, htj may, subject to the directions of the Comptroller, require payment of sales tax on such importations.

Every person who commits a breach of these ...regulations is liable to a fine not exceeding £50.