CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
Payments on behalf of others
(2) Every assignee, liquidator, administrator, executor, a trustee in
bankruptcy and other like person, before distributing any property under
his control, shall obtain a certificate from the Board certifying that there
are not outstanding any taxes, interest or penalties that have been assessed
under this Act and are chargeable against or payable out of the property.
Certificate before distribution
F.A. 35/98*
(2A) Every assignee, liquidator, administrator, executor, trustee in
bankruptcy and other like person shall submit to the Board full details of
the assets and property distributed within three months of such
distribution. F.A. 35 of 1998*
*Effective 1 st January 1999
(3) Distribution of property without a certificate required by subsection (2)
shall render the person required to obtain the certificate personally liable
for the unpaid taxes, interest and penalties.
Liability
ASSESSMENTS
83. (1) The Board shall proceed to assess every person chargeable with the tax
as soon as may be after the day prescribed for delivering the returns.
Board to make assessments
(2) Where a person has delivered a return, the Board may -
(a) accept the return and make an assessment accordingly; or
Acceptance of return
(b) refuse to accept the return and, to the best of its judgment,
determine the amount of the chargeable income of the person and
assess him accordingly.
Refusal of return
(3) Where a person has not delivered a return and the Board is of the
opinion that such person is liable to pay tax, it may, according to the best
of its judgment, determine the amount of the chargeable income of such
person and assess him accordingly, but such assessment shall not affect
any liability otherwise incurred by such person by reason of his refusal,
failure or neglect to deliver a return.
Assessment in default of return
(4) Subject to sections 89(2) and (3), if at any time within the year of
income or within six years after the expiration of the year of income or
three years from the date the tax return is filed whichever is later, the
BIR Mac Edition 91/01 Page 102