Section 21
ActIn forceProvision 32 of 84
Section 21
(1)
The Minister may remit the whole or any part of the tourism tax due and payable under this Act where he deems fit.
(2)
The Director General may remit the whole or any part of the penalty, surcharge or other money payable under this Act where he deems fit.
(3)
Where a person who has been granted remission under subsection (1) or (2) has paid any tourism tax, penalty, surcharge or other money to which the remission relates, he shall be entitled to a refund of the amount of the tourism tax, penalty, surcharge or other money paid.