Article 92 - Decision to assess Net Tax

A. The Bureau shall issue its decision to assess the Net Tax if it is proven that the Taxable Person has incorrectly calculated Tax. The decision to assess and re-impose Tax shall include, at least, the following:

1.  The reasons for the assessment, facts, information and legal basis for the reassessment.

2. The value of the Net Tax and the Tax differences due.

3. The due date for payment of Tax due after the Bureau's assessment.

B.  The Bureau shall notify the Taxable Person of its decision to assess Net Tax specifying the date on which the Tax shall be paid.