Under what circumstance shall the "assessment and collection" method be taken?
a. When the account books are not kept properly;
b. When the actual expenses and costs cannot be accurately verified although the total income can be verified;
c. Where the total income cannot be accurately verified although the costs and expenses can be verified;
d. Where neither of the total income nor the costs and expenses can be accurately verified plus that the truthful, accurate payment materials can not be provided;
e. If, when tax payment is due, the taxpayer fails to make its tax filing within the time limit set out in the relevant tax laws and regulations, and still fails to file after being issued with an order by the relevant tax authorities to submit its tax filings within a certain time limit.
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