Recovery of tax in certain cases

(1) If in any particular case the Commissioner has reason to believe that a person who has been assessed to tax may leave Belize before the tax becomes payable under section 53, 54 or 55 of this Act, without having paid such tax, he may by notice in writing to such person demand payment of the tax within the time to be limited in the notice. (2) Such tax shall thereupon be payable at the expiration of the time so limited and shall in default of payment, unless security for payment thereof be given to the satisfaction of the Commissioner, be recoverable forthwith and the person in default of payment shall be considered as in default under section 53 of the Tax Administration and Procedure Act. CAP. 51. (3) If in any particular case the Commissioner has reason to believe that tax upon any chargeable income may not be recovered, he may at anytime and as the case may require– (a) forthwith by notice in writing require any person to make a return and to furnish particulars of any such income within the time to be specified in such notice; 54 (b) make an assessment upon such person in the amount of the income returned; or if default is made in making such return or the Commissioner is dissatisfied with such return, in such amount as the Commissioner may think reasonable; (c) by notice in writing to the person assessed require that security for the payment of the tax assessed be forthwith given to his satisfaction. (4) If in any particular case the Commissioner has reason to believe that tax upon any income which would upon the issue of a proclamation imposing tax for any year of assessment become chargeable to such tax may not be recovered he may at any time, (a) by notice in writing to the person by whom the tax would be payable determine a period for which tax shall be charged and require such person to render within the time specified therein returns and particulars of such income for that period; (b) make an assessment upon such person in the amount of the income returned or, if default is made in making a return or the Commissioner is dissatisfied with such return, in such amount as the Commissioner may think reasonable, and such assessment shall be made at the rate of tax imposed by the last preceding proclamation. 55 (5) Notice of any assessment made in accordance with sub- sections (3) and (4) of this section shall be given to the person assessed, and any tax so assessed in accordance with sub- sections (3) and (4) of this section shall be payable on demand made in writing under the hand of the Commissioner and shall in default of payment, unless security for the payment thereof be given to the satisfaction of the Commissioner, be recoverable forthwith and the person in default of payment shall be considered as in default under section 53 of the Tax Administration and Procedure Act. CAP. 51. (6) Any person who has paid the tax in accordance with a demand by the Commissioner or who has given security for such payment under sub-sections (3) and (4) of this section, shall have the rights of review, objection and appeal conferred by the Tax Administration and Procedure Act, and the amount paid by him shall be adjusted in accordance with the result of any such review, objection or appeal. CAP. 51. (7) Sub-sections (3) and (4) of this section, shall not affect the powers conferred upon the Commissioner by section 39 of this Act.