36. Refund of tax

A claim for refund of tax shall be made in writing to the Commissioners and shall—

(a) set out the grounds on which the refund is claimed,

(b) contain a computation of the amount of the refund claimed, and

(c) if so required by the Commissioners, be vouched by the receipts for tax paid and such other documents as may be necessary to prove the entitlement to a refund of the amount claimed.