Section 9 — Notification of change in particulars

(1) Every taxable person shall, within 30 days of the occurrence of a change in its particulars, notify the relevant tax authority of the change.

(2) The change referred to in subsection (1) of this section includes—

(a) name, including trading name, location of business, telephone numbers or e-mail address, and registered address;

(b) in the case of—

(i) an incorporated person, persons holding 5% or more of its share capital, or the beneficial owner of the shares held by nominees,

(ii) a trust, the full identity, address and other contact details of the trustees and beneficiaries of the trust,

(iii) a partnership, the full identity, address and other contact details of all the partners, or

(iv) sale, liquidation, acquisition, take-over or merger of a business, all relevant information regarding the sale, liquidation or merger, and full details of the new owners.