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elect to file a return, no return of income for a year of income shall be required under section 91 from -

(a) a resident individual -

(i) who has no income tax payable for the year of income under section 4(1)(a); or

(ii) whose income for the year of income consists exclusively of either or both of the following:

(aa) income from any employment where the employer is required to withhold tax under section 81 from payments made to the individual that are included in calculating the individual's income from the employment; or (bb) gains of the type referred to in section 90(1); or (b) a non-resident person (other than one with a domestic

permanent establishment) who has no income tax payable for the year of income under section 4(1)(a) or whose income tax payable for the year of income under section 4(1)(a) consists exclusively of gains of the type referred to

in section 90(1).

Extension of time to file return of income

93.-(1) Subject to the provisions of subsection (2), where a person who is required to file an estimate under section 89 or a return under section 91 makes a written application to the Commissioner by the due date for filing the estimate or return, the Commissioner -

(a) may, on such terms and conditions as the Commissioner thinks appropriate (including as to payment of security) and where reasonable cause is shown, extend the date by which the estimate or return is to be filed; and

(b) shall serve the person with written notice of the Commissioner's decision on the application.

(2) The Commissioner may grant multiple extensions under subsection (1) but the extensions shall not in total exceed 60 days from the date the estimate or return was originally to be filed.

Subdivision B: Assessments

94.--(1) Where an entity files a return of income for a year of income, an assessment shall be treated as made on the due date for filing the return of -

Self-Assess-ments Act No.6 of 2006 s.16

(a) the income tax payable by the person for the year of income under section 4(1)(a) and (b) in the amount shown in the return; and

(b) the amount of that tax still to be paid for the year of income in the amount shown in the return (the "tax payable on the assessment").

(2) Where an entity fails or is not required to file a return of income for a year of income then, until such time as a return shall be filed, an assessment shall be treated as made on the due date for filing the return that -

(a) the income tax payable by the person for the year of income shall be equal to the sum of any income tax withheld from payments derived by the person during the year of income under Division II and any income tax paid by the person by instalment for the year of income under Division III of this Part; and

(b) there is no tax payable on the assessment.

(3) Where an individual files a return of income, the Commissioner shall assess the tax as expeditiously as possible after the expiry of the time allowed for the filing of a return of income.

(4) Where an individual has filed a return of income, the Commissioner may -

(a) accept such return and make assessment on the basis of the return; or

(b) if the Commissioner has reasonable cause to believe that such return is not true and correct, determine, according to the best of his judgement, the amount of the income of that individual and assess the tax accordingly.

(5) Where an individual has not filed a return for any year of income, whether or not he has been required by the Commissioner so to do, and the Commissioner considers that, that individual has income chargeable tax for such year, the Commissioner may determine, according to the best of his judgement, the amount of the income of that individual and assess the tax accordingly.

(6) subject to the provisions of subsections (1) and (2), the Commissioner may make an assessment under this Act, at any time prior to the expiry of three years following the year of income to which the assessment relates:

Provided that -

(a) where any fraud or wilful neglect has been committed by or on behalf of any person in connection with or in relation to any tax for any year of income, an assessment in relation to such year of income may be made at any time;

(b) in the case of payment referred to in subsections (4) and (5) of section 7 an assessment in relation thereto may be made at any time prior to the expiry of three years following the year of income in which the payment is received.

(7) Subsection (5) shall not affect any liability otherwise incurred by that individual under this Act in consequence of the failure to file a return.

Jeopardy assessments Act No.6 of 2006 s.17

95.-(1)Where a person is required to file a return of income under section 91(3) for part of a year of income, section 94(1) and (2) applies as though a reference to a year of income were a reference to the part of the year of income for which the return is to be filed.

(2) In the circumstances specified in section 91(3), instead of requiring a person to file a return of income, the Commissioner may, according to the Commissioner's best judgement, make an assessment of -

(a) the amounts referred to in section 91(2)(a)(i) to (iv) for the year of income or part of the year of income; and (b) in accordance with section 91(2)(a)(v), the amount of

income tax still to be paid for the year of income or part of the year of income (the "tax payable on the assessment").

(3) Where an assessment is made under section 95 by reason of subsection (1) or under subsection (2) (the "jeopardy assessment") -

(a) with respect to a full year of income, the assessed person shall not file a return of income for the year of income under section 91(1); or

(b) with respect to part of a year of income, the assessed person shall still be required to file a return of income for the year of income under section 91(1).

(4) Any income tax paid on a jeopardy assessment of the type referred to in subsection (3)(b) shall be available as a tax credit against the tax payable on an assessment made for the full year of income.

Adjusted assessments

96.-(1)Subject to this section, the Commissioner may adjust an assessment made under section 94, 95 or this section so as to adjust the assessed person's liability to tax, including any tax payable on the assessment, in such manner as, according to the Commissioner's best judgement and information reasonably available, shall be consistent with the intention of this Act.

(2) Subject to subsections (3) and (4), the Commissioner may adjust an assessment under subsection (1) within three years after -

(a) in the case of an assessment under section 94(1) and (2) (including by reason of section 95(1)), the due date for filing the return of income to which the assessment relates; or

(b) in the case of an assessment under section 95(2), the date on which the notice of assessment is served on the person assessed as required by section 97.

(c) In the case of an assessment made under section 94(3) and (4), where such assessment relates to payment referred to in section 7(4) and (5), the date on which the notice of assessment is served on the person assessed as required by section by section 97.

(3) The Commissioner may adjust an assessment under subsection (1) at any time -

(a) in the case of an assessment under section 94 where the person assessed fails to file a return of income in accordance with section 91 with the intent of evading or delaying the payment of tax; or

(b) in the case of an assessment that is inaccurate by reason of fraud by or on behalf of the assessed person.

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(4) The Commissioner may not adjust an amended assessment issued in accordance with the Tax Revenue Appeals Act, or an assessment to the extent that the assessment has been adjusted or reduced pursuant to an order of a court of competent jurisdiction unless the assessment or order is vacated.

(5) An assessment ceases to have effect to the extent to which it is adjusted in accordance with the section.

Notice of assessment Act no.6 of 2006 s.18

97. Where the Commissioner makes an assessment under