Article 143

The Authority shall furnish the assessment - by estimation on any taxpayer for any tax year where:

1. The return of income submitted does not satisfy the conditions specified in Article 134 of this Law or is submitted without attaching the accounts as explained in Article 141 thereof;

2. Failure to submit the return of income within the time-limit;

3. Investigation of the return of income - in application of Article 142 of the Law - reveals of the actual taxable income was not included.

The Authority shall make assessments in cases where any taxpayer submits an application to make assessment, provided that the application is submitted, in this case, within three years from the date of submission of the return of income submitted for the taxable year for which the assessment is sought.