Payment of turnover tax
10. The turnover tax in respect of any quarter shall be paid not later than the fifteenth day of the month following the end of that quarter. Any tax not so paid shall be deemed to be in default and the person by wham such tax is payable or where any tax is payable by mare than any person, or by a partnership then each of such persons and each partner in the partnership shall be deemed to be a defaulter for the purposes of this Act. |