The Commissioner-General may make a pre-emptive assessment of tax payable or to become payable by a person under the following circumstances:

• The person becomes bankrupt.
• The taxpayer is wound-up.
• The taxpayer goes into liquidation.
• The Commissioner-General believes on reasonable grounds that the person is about to leave the country indefinitely.
• When the taxpayer is about to cease activity or business in the country.
• When the taxpayer has committed an offense under a tax law.
• The Commissioner-General considers it appropriate, including where the person fails to maintain adequate documentation.