Regulation 50E

to transmit applications made by tourists for refunds under the scheme using the electronic system; and

to make such refunds to tourists through an approved central refund counter operator.

his accounting and internal control systems are able to meet such accounting and auditing standards as the Comptroller may require;

he has faithfully observed and complied with all duties and obligations relating to his liability to pay customs and excise duties, income tax, property tax and goods and services tax;

he has, in the 12 months immediately prior to the date of his application, processed not less than such number of tourist refund claims per month on average as the Comptroller may specify;

he has the necessary system in place to enable applications made by tourists for refunds under the scheme to be made and submitted through the electronic system;

the operator of the electronic system is able and willing to grant him access to the electronic system for the purpose of submitting such applications by tourists; and

an approved central refund counter operator is able and willing to process and make refunds to tourists on his behalf.

be made in such form or manner as the Comptroller may determine; and

give a full and true account of the particulars or information furnished.

suspend or revoke the approval of the approved central refund agency or approved independent retailer, as the case may be, if he is satisfied that the approved central refund agency or approved independent retailer, as the case may be —

has ceased to satisfy any of the conditions for eligibility under paragraph (2);

has failed to comply with any condition imposed by the Comptroller under paragraph (4) or has failed to comply with paragraph (5); or

has provided any false, misleading or inaccurate declaration or information in his application under paragraph (1); or (b)remove, vary or add to the conditions referred to in paragraph (4).