ASSESSMENT OF TAX (CHARGING PROVISIONS)

According to Section 11(1), where a person fails to file a tax return by the due date, the amount of tax not paid shall be recovered only if the officer issue and make an order of assessment of tax.

According to Section 11(1) where person short paid or less paid than the amount actually payable, the amount of tax not paid shall be recovered after

According to Section 11(1), where a person fails to file a tax return by the due date, then penalty and default surcharge shall be imposed under sections

According to Section 11(1), where a person is required to file a tax return, files the return after the due date, the notice to show cause and the order of assessment shall abate if

According to Section 11(2), where a person has not paid the tax due on supplies made by him following is not required by the Officer of Inland Revenue:

According to Section 11(2), where a person has made short payment of due tax, the Officer of Inland Revenue will

According to Section 11(2), where a person has claimed input tax credit which is not admissible under this Act, the Officer of Inland Revenue will not

According to Section 11(2), where a person has claimed refund which is not admissible under this Act, the Officer of Inland Revenue will not

According to Section 11(3), _____ will be served to proceed against non-levy of tax, short levy of tax, erroneous refund:

According to Section 11(4), where a tax or charge has not been levied under this sub-Section the amount of tax shall be recovered as _______ of the value of supply:

According to Section 11(4A), where a person fails to ______ tax, or fails to deposit  tax in the prescribed manner, an officer of Inland Revenue shall after a notice to such person to show cause, determine the amount in default:

According to Section 11(5), no order shall be made by an officer of Inland Revenue unless a notice to show cause is given within _____, of the relevant date, to the person in default:

According to Section 11(5), no order shall be made by an officer of Inland Revenue unless, a notice to show cause is given

According to Section 11(5), an order under Section 11 can be made within  days of issuance of show-cause notice or within such period as extended by the Commissioner.

According to Section 11(5), an extension in the time period for issuance of order under Section 11 can be made within _______ of issuance of show-cause notice by the Commissioner which will _______ not exceed

The proceedings under section 11 can only be adjourned for a maximum of days:

Where a registered person pays the amount of tax less than the tax due as indicated in his return, the short-paid amount along with the default surcharge shall be recovered _______