Value Added Tax Act (Cap. 406), article 33

33. (1) When the Commissioner has reason to believe that a person has become liable to an administrative penalty with resp ect to anything made by him during any period in which he was registered under article 11 he may make an assessment of that penalty and serve that assessment on that person within six yea rs from the end of that period. (2) When a person who is not registered under article 10 and who is liable to pay tax under this Act does not pay the tax wi thin the time allowed in terms of this Act for the said payment, the Commissioner may make an assessment of the tax payable by that person. (3) When a person who is not registered under article 10 or 11 becomes liable to an administrative penalty under this Act the Commissioner may make an assessm ent of the administrative penalty to which that person became liable and serve that assessment on that person at any time within six years from the date on which that administrative penalty was payable. Assessments. Amended by: X. 2003.18.