(1) A taxable person who calculates the output tax using the method specified in paragraph (b) of subregulation (4) of regulation 24 shall, on the anniversary of starting to use the method and on each subsequent anniversary, make an annual adjustment to the output tax for that year.

(2) The adjustment shall be calculated by applying the same method but substituting purchases for resale in the year for purchases for resale in the month in Step 1 and substituting total daily gross takings in the year for total daily gross takings in the month in Step 2.

(3) The taxable person shall compare the result of this adjustment with the total output tax previously calculated for that year and adjust the difference on the return for the next accounting period.

(4) In the event of a change in the rate of the tax, a taxable person shall make an adjustment to the output tax to cover the period from the date of the last adjustment until the date of the change in the rate of the tax and on each anniversary of the change.