The circumstances in which tax revenue is said to be at risk include:

1. Bankruptcy, Winding-up, or Liquidation: When a person becomes bankrupt, is wound up, or goes into liquidation.
2. Departure from Ghana: When the Commissioner-General believes on reasonable grounds that the person is about to leave Ghana indefinitely.
3. Cessation of Activity: When the Commissioner-General believes on reasonable grounds that the person is about to cease activity in Ghana.
4. Tax Law Offenses: When the Commissioner-General believes on reasonable grounds that the person has committed an offense under a tax law.
5. Failure to Maintain Documentation: When the Commissioner-General considers it appropriate, including but not limited to cases where the person fails to maintain adequate documentation.

(Any 3 points for 3 marks)