Requirement\n(a) Every attorney, accountant, fiduciary, bank, trust company, financial institution, or other person, who aids, assists, counsels, or advises in, or with respect to, the formation, organization, or reorganization of any foreign corporation, shall, within 30 days thereafter, make a return in accordance with regulations prescribed by the Director.\nForm and contents of return\n(b) Such return shall be in such form, and shall set forth, in respect of each such corporation, to the full extent of the information within the possession or knowledge or under the control of the person required to make the return, such information as the Director prescribes by forms or regulations as necessary for carrying out the provisions of the income tax laws of the Virgin Islands.\nPrivileged communications\n(c) Nothing in this section shall be construed to require the making of a return by an attorney at law with respect to any advice given or information obtained through the relationship of attorney and client.