Maureen is a sole trader and is registered for corporation tax. She has been specified by the Zimbabwean Revenue Authority $($ZIMRA$)$ to be taxed under the self$-$assessment system.

On $10$ August $2016,$ Maureen received an estimated assessment dated $31$ July $2016$ in respect of the year ended $31$ December $2015.$ The estimated assessment shows corporation tax payable of US $$18000.$

Maureen$$s accounting records show that her actual corporation tax payable for the year ended $31$ December $2015$ is US$ $26000,$ after taking into account provisional tax paid of US$$12000.$ Maureen believes that because the estimated assessment of the tax payable is favourable, is not obliged to submit an income tax return for the year ended $31$ December $2015.$

Required

$($a$)$ Outline the circumstance in which an estimated assessment can be issued by $($b$)$ Briefly comment on Maureen$$s view regarding the estimated assessment she has received for the year ended $31$ December $2015.$the Zimbabwe Revenue Authority $(($c$)$ Outline the tax consequences of Maureen$$s failure to submit an income tax return for the year ended $31$ December $2015$ include appropriate calculations to support your answer and also state the income tax return submission date and the due date for the payment of tax under the self$-$assessment system. $[25]$ZIMRA$).$