Sales Tax Act 1972 (Act 64)
PART VII - INVOICES, RECORDS, RETURNS AND ASSESSMENT



Section 20. Assessment of tax on goods sold or manufactured.


(1) Any return furnished under section 19 may be accepted by the proper officer as sufficient proof of the matters therein contained, and sales tax may be assessed by the proper officer accordingly.

(2) If the proper officer has reason to believe that the amount of sales tax shown in a return made by any taxable person under section 19 as payable on any goods is less than the amount payable under this Act, he may assess the sales tax at such greater amount as he deems fit and a notice in writing of such amount shall be served on such person.

(3) If the proper officer has reason to believe that sales tax is payable on any goods under section 6 (a) by any person who has not made a return in respect thereof, he may assess the sales tax at such amount as he deems fit and a notice in writing of such amount shall be served on such person.



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