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(1) Except as otherwise provided in this Act, the tax shall be paid

(a) in the case of a taxable supply, by the taxable person making the supply;
(b) in the case of an import of goods, by the importer; or
(c) in the case of an import of services, by the recipient of the service.

(2) In the case of a non-resident person required to register under section 16, the non-resident is liable for the payment of the tax.