Article 149 bis

The rectification or revision of the assessment or making an additional assessment - as per the provisions of this Chapter - shall be done by a written notification which includes the following:

1. The tax year for which the assessment is made, and the date on which it has been made;

2. The date of revision or rectification of the original assessment, or making of an additional assessment;

3. The tax year(s) of revision or rectification of the original assessment, or making of an additional assessment;

4. The basis for rectification or revision or making of an additional assessment;

5. Elements of rectification or revision or elements of making an additional assessment;

6. Determination of the amount of taxable income or loss after rectification or revision or making of an additional assessment;

7. The amount of the tax due as per revised or additional assessment and the due date of its payment;

8. Any other information determined by the Authority.