(1) The Minister may, by legislative instrument, make Regulations to prescribe
(a) the manner and form in which tax is to be paid;
(b) the procedure by which banks may be approved to accept payment of tax, including
(i) the form of payments that approved banks may accept; and
(ii) the manner in which approved banks shall account to the Commissioner-General for tax received;
(c) limits on the quantum of tax that may be paid and the form of payments that may be accepted at particular offices of the Authority; and
(d) the form of payment that may be accepted at particular offices of the Authority.
(2) Where a cheque tendered in payment of tax is dishonoured, the payment is ineffective and the Commissioner-General may use all available powers to recover the tax.