(1)The Commissioner may notify and publish any forms which may be necessary

for the reporting of information to the Value Added Tax authorities.

1. (2) Where the Commissioner has notified a form for a pnrticular purpose, all persons shall be required to report the information using the form.
2. (3) In particular and without prejudice to the generality of the foregoing power, a notification issued by the Commissioner may stipulate all or any of the matters which in the opinionof the Commissioner are necessary or convenient for the proper administration of this Regulation.