Value Added Tax Act (Cap. 406), article 31

31. (1) When a person liable to furnish a tax return under article 27 for a tax period does not furnish that return the Commissioner may make an asse ssment of the output tax and the deductions of that person for that period and of the administra tive penalty to which that person became liable and serve that assessment on that person at any time after the expiration of t he time allowed in terms of this Act for the furnishing of that re turn and by not later than six years from the end of the said tax pe riod. (2) An assessment made for a tax period of a person in virtue of 28 CAP. 406.] VALUE ADDED TAX this article shall not relieve that person from his obligation to furnish a tax return for that period and from his liability to any or to further administrative penalties in accordance with the relevan t provisions of this Act. ( 3 ) W h e n a t a x r e t u r n f o r a t a x p e r i o d i s f u r n i s h e d a f t e r a n assessment has been made in accordance with sub-article (1) the Commissioner may cancel that asse ssment without prejudice to hi s power to make further assessments in terms of the other provisi ons of this Act. (4) The cancellation of an assessment as aforesaid shall not relieve the person who has been i n default from his liability t o an administrative penalty in accord ance with the other provisions of this Act. Power to make assessments when a return has been furnished. Amended by: X. 2003.16; XIII. 2005.44; IV . 2011.74; XV . 2016.73.