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 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 limit specified in the notice. (2) Such tax shall thereupon be payable at the expiration of the time so specified 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 may not be recovered, he may at any time and as the case requires, may– (a) forthwith by notice in writing require any person to make a GST return and to furnish particulars of any such liability within the time to be specified in such notice; (b) make an assessment upon such person on the amount mentioned in the GST return, or if default is made in making such return or the Commissioner is dissatisfied with such return, in such amount as the Commissioner may consider 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. 73 (4) If in any particular case the Commissioner has reason to believe that the tax may become payable by any person, and 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 tax liability for that period; (b) make an assessment upon such person in the amount mentioned in the GST return or, if default is made in making a return or the Commissioner is dissatisfied with such return, in such amount as the Commissioner may consider reasonable, and such assessment shall be made at the rate of tax imposed. (5) Notice of assessment made in accordance with sub- sections (3) and (4) shall be given to the person assessed, and any tax so assessed in accordance with those sub-sections 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 made by the Commissioner, or who has given security for such payment under sub-sections (3) and (4), 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) shall not affect the powers conferred upon the Commissioner by section 39. 74