(1) Assessments to corporation tax shall be made by an inspector.
(a) Where a company on whose profits the tax is to be assessed is resident in the State, the tax shall be assessed on the company.
(b) Where a company on whose profits the tax is to be assessed is not resident in the State, the tax shall be assessed on the company in the name of any agent, manager, factor or other representative of the company.
(3) The inspector shall give notice to the company assessed or, in the case of a company not resident in the State, to the agent, manager, factor or other representative of the company assessed of every assessment made by the inspector.
(a) In this section, "information" includes information received from a member of the Garda Síochána.
(b) Where -
(i) a company makes default in the delivery of a statement in respect of corporation tax, or
(ii) the inspector is not satisfied with a statement which has been delivered, or has received information as to its insufficien