CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
231. Excise licence to furnish annual audit certificate.
Provisions relating to commissioned vessels and aircraft. Application of air legislation.
Excise licence to furnish annual audit certificate.  231. The Commissioner may require an excise licensee to submit annually an audit certificate, signed by a qualified accountant not in the employment of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act.
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