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July 13, 2026
Cabinet Decision No. 39 of 2019, Article 41, specifies the mandatory content of tax assessment decisions. Every decision must state the facts and legal provisions relied upon, the calculated taxable income, the tax due, and any financial penalties. It must clearly outline the payment period, location, and the taxpayer's right to appeal. The Authority is responsible for notifying the taxpayer using approved forms and may correct any typographical or mathematical errors. This ensures legal transparency and provides taxpayers with the necessary information to either comply or contest the decision.
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