The Authority may assess Tax for a Tax Period if the Registrant fails to file by the deadline in Article 29 of the Law, and must amend a filed return containing an error or omission. In every case it must notify the Registrant of the assessment or amendment, its reasons and basis, including: 1. Date of assessment or amendment. 2. Tax Period concerned. 3. Value of Excise Goods. 4. Tax due and payment date. 5. Reasons and basis. 6. Any other data specified by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.