(1) Subject to subsection (2) and sections 91C(3), 91E(3) and 91K(3), an accountable person shall, within 9 days immediately after the 10th day of the month immediately following a taxable period -

(a) furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of -

(i) the amount of tax which became due by the person during that taxable period (other than tax already paid by him or her in relation to goods imported by him or her),

(ii) the amount (if any) which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of that taxable period, and

(iii) such other particulars as may be specified in regulations,

and

(b) remit to the Collector-General, at the same time as so furnishing such return, the amount of tax (if any) payable by the person in respect of that taxable period.