Excerpt from the Goods and Services Tax Regulation

103. Notwithstanding any other provision in this Regulation, if the documents of a registered person are maintained without the use of software, such documents shall be maintained up to the end of December 2011 in accordance with a specimen determined by the MIRA.

The period of relief granted under the aforementioned section of the Goods and Services Tax Regulation to persons maintaining documents without the use of software is hereby extended up to 30 June 2012.

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