Administrative Penalties Assessment – Article 21 – Federal Tax Procedures Executive Regulations

Article 21 – Administrative Penalties Assessment

1. An Administrative Penalties Assessment shall include the following minimum information:

   1. The Person’s name and address.
   2. The Taxable Person’s Tax Registration Number, if applicable.
   3. The violation for which the Administrative Penalty has been assessed.
   4. The Administrative Penalty summary, including:
   1. The amount of Administrative Penalty imposed.
   2. The amount of Tax to which the imposed Administrative Penalty relates, if applicable.
   5. Total of Administrative Penalties due to the Authority.

2. Where an amount of an Administrative Penalty has been assessed and notified to a Person, it shall be deemed a payable debt to the Authority as of the date of Notification, and can be collected accordingly.