1. The Authority may make a Tax assessment of a Taxable Person irrespective of a Tax Return filed by him.
2. The Authority may make a new Tax assessment to amend a previous assessment made by it.
3. The Authority must notify the Taxable Person of a Tax assessment made by the Authority in accordance with this article.
4. The Regulations shall determine the time periods and procedures required for conducting a Tax assessment, the procedures for objecting to it, the means of notifying the Taxable Person of it and the mechanisms for submitting an application for its correction.
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