Cabinet Decision No. 39 of 2019, Article 40, describes how taxes are assessed. A tax return is initially considered an assessment, but the Authority may issue amended or estimated assessments. Estimated assessments occur when a taxpayer fails to provide returns or accurate documents, relying on objective evidence such as industry benchmarks or similar cases. The Authority can issue a 30-day warning for missing returns before finalizing an estimation. It also allows for corrections of material calculation errors, ensuring the tax due reflects the most accurate data available.