(1) The Comptroller may make an assessment of the amount of tax payable by the person or of the amount of tax represented by the person as payable in respect of a supply where —
(a) a person fails to file a return as required by section 37 or fails to furnish an import declaration as required by section 25 or 28;
(b) the Comptroller is not satisfied with a return or import declaration furnished by a person;
(c) the Comptroller has reason to believe that a person will become liable for the payment of an amount of tax but is unlikely to pay such amount;
(d) a person, other than a taxable person, supplies goods or services and represents that tax is charged on the supply;
(e) a taxable person supplies goods or services and the supply is not a taxable supply or is a taxable supply charged with tax at the rate of zero per cent and, in either case, the taxable person represents that a positive rate of tax is charged on the supply;
(f) the Comptroller has determined the liability of any person in terms of section 101(1); or
(g) a taxable person supplies goods or services and the supply is a taxable supply charged with tax at a positive rate and the taxable person represents that the rate of zero per cent is charged on the supply.
(2) The person assessed under subsection (1) —
(a) in the case of an assessment under subsection (1)(d),(e) or (g), is the person making the supply; or
(b) in the case of an assessment under subsection (1)(f), is the person whose liability has been determined under section 101(1); or
(c) in any other case, is the person required to account for the tax under this Act.
(3) An assessment under subsection (1)(a), (c), (d), (e), (f) or (g) may be made at any time.
(4) An assessment under subsection (1)(b) —
(a) where the default was due to fraud or willful default committed by, or on behalf of, the person who furnished the return or import declaration, may be made at any time; or
(b) in any case other than that referred to in paragraph (a), may be made within 6 years after the date the return or import declaration was furnished.
(5) The Comptroller may, based on the information available, estimate the tax payable by a person for the purposes of making an assessment under subsection (1).
(6) Where a taxable person is not satisfied with a return filed by that person under this Act, that person may apply to the Comptroller to make an addition or alteration to that return.
(7) An application under subsection (6) must be in writing and specify in detail the grounds upon which it is made and must be made within 3 years after the date the return was filed by the taxable person or, in the event an assessment is made by the Comptroller after such 3-year period, may be made within 60 calendar days after the date that notice of such assessment is served on the taxpayer.
(8) After considering an application under subsection (6), the Comptroller may make an assessment of the amount that, in the Comptroller's opinion, is the amount of tax payable under this Act.
(9) Where an assessment has been made under this section, the Comptroller shall serve a notice of the assessment on the person assessed, stating —
(a) the tax payable;
(b) the date the tax is due and payable; and
(c) the time, place, and manner of objecting to the assessment.
(10) The Comptroller may, within 3 years after service of the notice of assessment, or in the case of assessments described in subsection (4), within the deadline specified in subsection (4), amend an assessment by making such alterations or additions to the assessment as the Comptroller considers necessary, in which case the Comptroller shall serve notice of the amended assessment on the person assessed. (Substituted by Act 10 of 2012)
(11) An assessment under this section may be amended by the Comptroller notwithstanding that the tax or refund as assessed may already have been paid.
(12) An amended assessment is treated in all respects as an assessment under this Act.
(13) An amount assessed under subsection (1)(d), (e) or (f) is treated, for all purposes of this Act, as tax charged under this Act.