Article 146 specifies the mandatory components of a written assessment notice. To be valid, the notice must include: (1) the date of assessment, (2) the relevant tax year and the determined taxable income or loss, (3) any amounts subject to Article 52 withholding tax, (4) the final tax payable and its due date, (5) the legal and factual basis for the assessment, and (6) any other information required by the Authority. By requiring the 'basis for making the assessment', the Law ensures transparency and provides the taxpayer with the necessary information to decide whether to object to the Authority's findings.