Section 22: Assessment of Tax in Special Circumstance

Notwithstanding anything contained elsewhere in this Act, whenever there is a reason to believe that the recovery of tax is not possible because any person is about to leave Nepal or to transfer his or her property to anybody or to remove or conceal assets, the tax officer may, with the approval of the Director General, immediately assess and recover or ask for security for the tax due or payable by such a taxpayer.