The Tax Procedures Act, 2015
Demand to File Tax Return (s.26)
The Commissioner may demand for a tax return in cases where
Where a return is received by the Commissioner it is deemed submitted by the
taxpayer’s authority unless taxpayer can prove otherwise. (s.27)
- bankruptcy, winding up or liquidation proceedings are ongoing.
- he believes a taxpayer is a flight risk.
- there is cessation of business.
- its due to death.