I disagree. Putting the "if" clause first means you can skip this sentence. In other words, the if-sentences are guard clauses to the default option (fill form 331).

In other words, it's not really an if-else block, but just an if statement before the default scenario. Almost everyone has to fill form 331.

I think the sentence structure you suggest would quickly make a longer text tedious to read. I have experimented with that sentence format, and it added a lot of text, but not a lot of clarity.

I also think that putting the if statement at the end makes little sense, just like when reading code.