CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(a) any person has failed to make the return referred to in
subsection (2);
(b) no tax was payable for what would have been the year of
assessment 1963 had the Income Tax (Amendment) Act 1963 not
been passed,
the Board may estimate the amount of tax payable by such person, and
upon making demand therefor in writing of such person, the provisions of
subsection (1) shall apply accordingly, and tax shall be paid on such
estimate.
(5) Where amounts have been deducted or withheld under section 99 from
the emoluments received by an individual in the year of income 1963, if
the emoluments from which such amounts have been deducted or withheld
and which he had received in the year are equal to or greater than threequarters
of his total income for the year, he shall, on or before 30th April
1964 pay to the Board the remainder of tax, if any.
(6) Where the income of an individual for the year of income 1963
consists solely of income from emoluments within the meaning of section
100, that individual shall, on or before 30th April 1964, pay to the Board
the remainder of his tax, if any, as estimated by him.
81. (1) Every person shall, within thirty days from the day of the service on
that person of the notice of assessment, pay to the Board any part of the
tax stated in the notice to be payable by him, any interest and any penalties
then remaining unpaid in respect of the remainder.
Payment of assessed tax
(2) Where any person disputes an assessment under subsection (1), such
person shall nevertheless within the time limited by subsection (1) pay to
the Board the part of the tax stated in the notice to be payable by him and
any interest and any penalties then remaining unpaid that is not in dispute.
(3) Notwithstanding anything in this section to the contrary, where in the
opinion of the Board any person is attempting to avoid payment of tax the
Board may direct that all taxes, penalties and interest be paid forthwith
upon assessment.
82. (1) Every person required by this Act to deliver a return of the income of
any other person for a year of income shall, within thirty days from the date
of service on such person of the notice of assessment, pay all taxes, penalties
and interest payable by or in respect of that person to the extent that he has or
had, at any time since the year of income, in his possession or control
property belonging to that person or his estate and shall thereupon be
deemed to have made that payment on behalf of that person.
BIR Mac Edition 91/01 Page 101