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May 15, 2026

Under Article 25, a submitted tax declaration is deemed the official assessment unless amended by the Tax Department, which can also define income and tax on an estimation basis. The Department is authorised to issue a re-assessment if it discovers unassessed income or identifies a mistake in the original assessment, provided it is within the statute of limitations for the tax debt. The taxpayer must be notified of any such amended assessment. The law's executive regulation is designated to define the specific terms and procedures for enforcing the provisions outlined in this Article, ensuring procedural clarity for all parties.

Chapter 5 - Tax Audit, Assessment and Provisional Seizure

Article 25 - Tax Assessment

The tax declaration is an assessment unless the Tax Department has amended the tax declaration or defined income and tax assessment on an estimation basis.

If the Tax Department has discovered an income without tax assessment or there is a mistake in the assessment, the Tax Department may re-assess the taxpayer's tax and notify him with the amended assessment within the statute of limitations for the tax debt.

The executive regulation of the law defines terms and procedures related to enforcement of provisions of this Article.