10 (5) Subject to subsection (6), a self-assessment return of income shall be signed by the specified taxpayer and include a declaration that the return is complete and accurate. Any person signing any such return shall be deemed for all purposes in connection with this Act to be cognisant of all statements made therein. (6) A self-assessment return made or purporting to be made or signed by or on behalf of any person for the purposes of this Act shall be deemed to be duly made and signed by the person affected, unless such person proves that such return was not made or signed by him or her or on his or her behalf. (7) If any specified taxpayer fails or is unable to make a self assessment return, the Commissioner-General may appoint a person to make a return on behalf of such taxpayer, and the return made by the person so appointed shall be, for all the purposes of this Act, treated as the return of the specified taxpayer. (8) Notwithstanding any other provision of this section, unless he or she is specifically called upon by the Commissioner-General to do so, no return need be made by a specified taxpayer whose taxable income consists solely of remuneration from which employees’ tax has been deducted by an employer in accordance with a directive issued in terms of paragraph 20A of the Thirteenth Schedule. (9) Where a specified taxpayer is legally incapacitated, the taxpayer’s self-assessment return of income, and a declaration as to its completeness and accuracy, shall be signed by the taxpayer’s legal representative. (10) Where a specified taxpayer has furnished a self-assessment return accompanied by the relevant documents for a year of assessment, the taxpayer is deemed to have made an assessment of his or her taxable income and the tax payable on that taxable income for that year, being those respective amounts shown in the return. (11) Where a specified taxpayer has furnished a return in terms of subsection (1), the taxpayer’s return of income is treated as an assessment served on the taxpayer by the Commissioner-General on the due date for the furnishing of the return or on the actual date of furnishing the return, whichever is the later. (12) Notwithstanding subsection (1), the Commissioner-General may make an assessment under section 46 and 47 on a specified taxpayer in any case in which the Commissioner-General considers necessary. (13) Where the Commissioner-General raises an assessment in terms of subsection (12), the Commissioner-General shall include with the assessment a statement of reasons as to why the Commissioner-General considered it necessary to make such an assessment. 37B Advance tax rulings The Commissioner-General may, in accordance with the Thirty-Fourth Schedule, make an advance tax ruling on any provision of this Act, whether on his or her own initiative or on application by any person interested in a transaction that is or may be liable to tax.”.