- 5 Marks
PT – Dec 2023 – L2 – Q1c – Tax Administration
Explanation of the circumstances under which the Commissioner-General may make a pre-emptive tax assessment.
Question
The Commissioner-General may, in the circumstances specified in section 28 (3) of the Revenue Administration Act, 2016 (Act 915), make a pre-emptive assessment of tax payable or to become payable by a person under a tax law whether or not the person is required to file a tax return.
Required:
Under what circumstance will the Commissioner-General make a pre-emptive assessment? (5 marks)
Find Related Questions by Tags, levels, etc.
Report an error