Article 26 grants the Authority the power to conduct a tax assessment on a Taxable Person, even if that person has already filed a Tax Return. The Authority is also empowered to issue a new assessment to amend a previous one it has made. It is a mandatory requirement for the Authority to notify the Taxable Person of any assessment it conducts under this article. The implementing Regulations will further define the specific time periods and procedures for conducting an assessment, the formal process for a taxpayer to object to it, the official means of notification, and the mechanisms for submitting correction applications.