s 22 Advance assessments
22.—(1) Despite section 21, where the Agency is notified that a registered person will cease, or is otherwise of the opinion that a registered person has ceased or is likely to cease, to have operational control over a taxable facility, the Agency may, to the best of the Agency’s judgment, assess the matters mentioned in section 21(1) for the taxable facility in relation to any emissions year for which the Agency has not issued an assessment under section 21(1) or (2) for the taxable facility.[Act 37 of 2022 wef 01/01/2024] (2) In making an assessment under subsection (1), the Agency may have regard to any verified emissions report (whether or not approved by the Agency) previously submitted to the Agency for the taxable facility. (3) Where, in relation to a business facility that is a taxable facility, no verified emissions report for the business facility as a taxable facility is available for the purpose of subsection (2), the Agency may have regard to —(a) emissions reports submitted for the business facility as a reportable facility; (b) energy use reports submitted under the Energy Conservation Act 2012 for the business facility; or (c) any other document which may assist the Agency in determining or estimating the total amount of reckonable GHG emissions of the business facility as a taxable facility for the emissions year in question.[Act 37 of 2022 wef 01/01/2024]