Value Added Tax Act (Cap. 406), article 34

34. (1) An assessment made in virtue of article 31, article 32 or article 33 shall be made on such form and contain such furth er particulars as the Commissioner may deem appropriate or as may be prescribed. (2) An assessment may be made by reference to such information, estimations or cr iteria as the Commissioner may, i n his judgement, deem appropriate, and the Commissioner may also attribute the taxable value of taxable supplies, the output tax , the deductions allowable and the tax payable or excess credit resul ting in respect of a number of tax pe riods to a particular tax perio d, provided that the person subject to the said aggregated assessm ent shall not be made liable to more tax, administrative penalty or interest than he would have been liable to had the amounts been attributed to particular tax periods. Additional and revised assessments.