Article 21 - Notification of Tax Assessment or Administrative Penalty Assessment

1. A notification of Tax Assessment shall contain sufficient information regarding the Tax Assessment, and include at least the following:

a. The Taxable Person’s name and address.
b. The Taxable Person’s Tax Registration Number, if applicable.
c. The Tax Assessment reference number.
d. The Tax to which the assessment relates.
e. A Tax summary, which includes: the details of the Tax declared and adjustments made.
f. Reasons for Tax Assessment.
g. Net Tax due to the Authority or refundable by the Authority.
h. The date any Due Tax is payable and the method of payment. 

2. A notification of an Administrative Penalty Assessment shall contain sufficient information regarding the Administrative Penalty Assessment, and shall include at least the following:

a. The Person’s name and address.
b. The Taxable Person’s Tax Registration Number if applicable.
c. The Administrative Penalty Assessment reference number.
d. The Tax to which the Administrative Penalty Assessment relates.
e. The violation for which the Administrative Penalty has been assessed.
f. The Administrative Penalty summary, which includes: the amount of Administrative Penalty imposed, the amount of Tax to which the Administrative Penalty relates, and any reductions to the Administrative Penalty.
g. Total of Administrative Penalties due to the Authority.
h. The date any Administrative Penalty due is payable and the method of payment.