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May 15, 2026

Article 62 grants the Department authority over tax examination and assessment. It allows the Department to correct or adjust a tax declaration to ensure compliance with the law and to perform a tax assessment if a taxpayer fails to file. The Department must notify the taxpayer of any assessment and tax due via a registered letter or other verifiable means. Subject to Article 65, the Department can issue an additional assessment if a previously accepted tax amount is found to be incorrect. The taxpayer must be informed of the reasons and has the right to object to such an assessment.

Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals

Article 62 - Examination and Assessment Procedures

The Department may correct and adjust the tax shown on the declaration to make it conform to the provisions of this Law, and it may perform tax assessment if the taxpayer does not file its declaration.
The Department shall notify the taxpayer of the tax assessment under paragraph (a) of this Article and of the tax due on it by a registered official letter, or by any other means that proves its receipt of the notification.
Subject to Article 65 of this Law, if it becomes clear to the Department that the tax it had previously accepted is incorrect, the Department may make an additional assessment on the taxpayer. The Department shall notify the taxpayer of the additional assessment and the reasons therefor. The taxpayer may object to the assessment as stipulated in the rules for objection.