[稅務]可唔可以幫我解幾句英文。

Assessment procedures
---------------------------
1. normal assessment
The Assessor can issue assessments according to the tax returns filed by taxpayers.

2. estimated assessment
The Assessor may make estimated assessment if
-the taxpayers do not file tax returns
-the taxpayers do not file properly completed tax returns
-the taxpayers do not keep proper books of accounts