ASSESSMENT OF LIABILITY AND OBJECTION
—(1) Where the Comptroller is not satisfied with any return furnished by an employer he may reject the return and, to the best of his judgment, determine the amount of the payroll of that employer and make an assessment accordingly.
(2) Where an employer has not furnished a return and the Comptroller has reason to believe or suspect that the employer is liable to pay tax, the Comptroller may, to the best of his judgment, determine the amount of the payroll of that employer and make an assessment accordingly.
(3) Where an employer has furnished a return and it subsequently appears to the Comptroller that the return is not accurate or correct he may, to the best of his judgment, determine the amount of the payroll of that employer and make an assessment accordingly.
(4) No assessment shall be made under paragraph (2) or (3) more than 12 years after the end of the month to which the return or failure to furnish a return relates unless, in the opinion of the Comptroller, the inaccuracy in the return or the failure to furnish the return was attributable to fraud or wilful default.
(5) Where any tax is assessed by the Comptroller under this regulation, the tax shall be due and payable 14 days after the date of issue of the notice of assessment of the tax.
—(1) Where an assessment is made under regulation 7, the Comptroller shall cause to be served on the employer a notice of assessment stating the amount of the payroll, the tax payable by him, and the date upon which payment is due.
(2) Such notice shall be in such form as the Comptroller may determine.
—(1) If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Comptroller to review and to revise the assessment made upon him.
(2) A notice of objection shall be lodged with the Comptroller within 14 days from the date of service of the notice of assessment and shall state precisely the grounds of objection to the assessment:
Provided that the Comptroller may, upon being satisfied that owing to absence, sickness or other reasonable cause the person disputing the assessment was prevented from objecting within that period, extend the period if it appears to the Comptroller to be reasonable in the circumstances.
(3) For the purpose of determining an objection, the Comptroller may exercise any of the powers conferred upon him by regulation 5 and may summon any person whom he considers is able to give evidence respecting the assessment to attend before him, and may examine any such person on oath or otherwise.
(4) In the event of any person who has objected to an assessment made upon him —
agreeing with the Comptroller as to the amount of his payroll, the assessment shall be amended accordingly;
failing to agree with the Comptroller as to the amount of his payroll, the Comptroller shall give him notice of refusal to amend the assessment;
agreeing with the Comptroller as to part only of the matters in dispute, the Comptroller shall amend the assessment to the extent of the matters agreed upon and shall give him notice of refusal to amend the revised assessment.
10. Any person who is aggrieved by a notice of refusal to amend an assessment given by the Comptroller under regulation 9(4) may appeal to the Board of Review constituted under section 78 of the Income Tax Act [Cap. 134], and the provisions of Part XII of that Act shall apply, mutatis mutandis, to such an appeal as if it were an appeal under that Part of the Income Tax Act.