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Formal Consolidation |  1999 RevEd
Furnishing of estimate of chargeable income if no return is made under section 62
63.—(1)  Every person carrying on or exercising any trade, business, profession or vocation who has not made a return under section 62 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of his chargeable income.
[11/94]
(2)  Any person who fails or neglects without reasonable excuse to furnish the estimate of his chargeable income as required under subsection (1) shall be guilty of an offence.
[63A
[11/94]
Informal Consolidation | Amended Act 24 of 2000
Furnishing of estimate of chargeable income if no return is made under section 62
63.—(1)  Every person carrying on or exercising any trade, business, profession or vocation who has not made a return under section 62 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of his chargeable income.
[11/94]
(2)  Any person who fails or neglects without reasonable excuse to furnish the estimate of his chargeable income as required under subsection (1) shall be guilty of an offence.
[63A
[11/94]