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May 15, 2026

This Ministerial Decision establishes the Executive Bylaws governing tax administration procedures. As demonstrated in Article 20, these regulations detail specific obligations for the Tax Administration, including the method for notifying taxpayers of their tax assessment. The Decision mandates that notifications must specify the taxable net income and tax due, and be delivered directly or by an official letter with acknowledgement of receipt. It also imposes a strict 30-day deadline for tax payment following the date of notification. The Decision covers the full scope of these procedural rules within Articles 1 to 48 of the Executive Bylaws.

Chapter 6 : Tax Assessment Methods and Procedures

Article 20

The Tax Administration shall directly notify the taxpayer with the tax assessment or by an official letter with acknowledgement of receipt on condition that the notification shall include the taxable net income and the tax due amount. The taxpayer has to pay the enforced tax within (30) thirty days from the date of informing the Tax Assessment letter.