Assessment of unregistered persons: officers may use best judgement assessment and require procedural notices and hearing.

Assessment of unregistered persons permits the proper officer to determine tax liability on a best judgement basis where registration is absent or cancelled, but this method cannot be applied once registration is obtained for earlier periods. The officer may use third party information and approved search and seizure, must issue an assessment within the limitation period from the annual return due date, provide an opportunity of being heard, serve a notice stating grounds and an electronic summary, allow time to reply, and then pass the assessment order and upload a summary in prescribed electronic forms.

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