A person who has submitted an interim return must, where there is an amount set forth in Article 42, paragraph (1), item (i), paragraph (4), item (i) or paragraph (6), item (i) that is stated in that return (or, where the person has submitted an interim return stating the matters set forth in the items of Article 43, paragraph (1), the amount set forth in item (iv) of that paragraph), pay to the national government consumption tax equivalent to that amount by the deadline for filing that return.