Section 9: Assessment of tax

9. Assessment of tax (1) Subject to subsection (4), where the Director-General is of the opinion that the manager of a designated establishment has not paid the tax due by reason of— (a) his failure to submit or delay in submitting a return; (b) the incorrectness or inadequacy of his return; (c) his failure to keep a proper record; H9 – 3 [Issue 1] (d) the incorrectness or inadequacy of his record; or (e) any other cause, he may, on such information as is available to him, make an assessment of the tax due and payable by the manager and give him a written notice of the assessment. (2) Where the Director-General has given written notice to the manager under subsection (1), the manager shall pay the tax within such period as may be specified in the notice. (3) Subject to subsection (4), the Director-General may amend an assessment made under subsection (1). (4) An assessment under subsection (1) shall not be made or amended after 6 years from the end of the month in which the liability to pay tax arose. (5) The manager of a designated establishment who is aggrieved by an assessment under subsection (1) may lodge written representations with the Secretary, Assessment Review Committee, in accordance with section 8E of the Unified Revenue Act. [S. 9 amended by s. 10 of Act 23 of 2001 w.e.f. 11 August 2001.]