33 Assessment of income of taxable person

(1) After the expiration of the time allowed to any person under Clause 26 of this Bill and the person has not submitted the Statement or Returns, the Service may assess such taxable person chargeable with income tax in such manner as the Service may determine.

(2) Where a taxable person has submitted a Statement or a Return, the Service may:

(a) accept the Statement or Return and make an Assessment accordingly; or

(b) refuse to accept the Statement or Return and to the best of its judgment, determine the total or chargeable income of such person and make a tax assessment accordingly.

(3) Where a taxable person has not delivered a Statement or Returns within the time allowed under this Law or pursuant to a notice given by the Service and the Service is of the opinion that tax is chargeable upon such person, it may determine the amount of tax assessable on such person and make such assessment: Provided that such assessment shall not affect any liability otherwise incurred by such person by reason of his failure to deliver a Return or Statement under the provisions of this Bill.

(4) Notwithstanding the provisions of Subclause (1) of this Clause, no assessment to income tax for a year of assessment shall be made by the Service upon a staff or employee with respect to his emoluments or other income if that tax is recoverable by deduction under the PAYE provisions of this Bill unless, within six years after the end of such year, he applies to the Service for a refund of tax paid.