<ul><li><a href=https://customsinlandrevenue.gov.vu/images/TAA/Tax_Administration_Act_No_37_of_2018.pdf target=_blank>Tax Admnistration Act No. 37 of 2018(Tax Admnistration Act No. 37 of 2018, 24 December 2018, Section 61)</a></li><li><a href=https://customsinlandrevenue.gov.vu/index.php/taxes-and-licensing/changes-from-1-jan-2020/modernizing target=_blank>Electronic Filing and paying(Vanuatu Customs and Inland Revenue Department)</a></li></ul>