Article 21 – Administrative Penalties Assessment
An Administrative Penalties Assessment shall include the following minimum information:
- The Person’s name and address.
- The Taxable Person’s Tax Registration Number, if applicable.
- The violation for which the Administrative Penalty has been assessed.
- The Administrative Penalty summary, including:
- The amount of Administrative Penalty imposed.
- The amount of Tax to which the imposed Administrative Penalty relates, if applicable.
- Total of Administrative Penalties due to the Authority.
Where an amount of an Administrative Penalty has been assessed and notified to a Person, it shall be deemed a payable debt to the Authority as of the date of Notification, and can be collected accordingly.