37.13. The Government may make regulations(a) to determine an amount which may be prescribed for the purposes of any provision of this division;
(a.1) to determine a class of persons which may be prescribed for the purposes of paragraph g of section 37.7;
(b) to require any person included in one of the classes of persons it determines to file any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this division and to send, where applicable, a copy of such a return or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation;
(c) to generally prescribe the measures required for the application of this division.