Cabinet Decision No. 39 of 2019, Article 48, clarifies how financial penalties are imposed. Penalties for adjustments or estimations are included in the assessment decision, while others are issued separately. Delay penalties begin the day after the filing deadline, with parts of a month counting as full months. Specifically, late submission penalties apply even if the taxpayer is exempt. For notification failures, a separate penalty is imposed for each individual contract or transaction. This article ensures that penalties are applied systematically and consistently across all types of tax non-compliance.