Article 7. Assessment Process

  1. The State shall provide an assessment of Tax following receipt of a Tax Filing or information received within a reasonable period of time and without undue delay.
  2. An assessment shall show the computation of the Tax and the basis on which it was levied in sufficient particulars as to enable the Taxpayer to understand the computation.
  3. Where an assessment differs from that calculated by the Taxpayer, the reasons for the difference shall be outlined in the assessment in sufficient particulars.
  4. Where the assessment levies interest or a penalty, the assessment shall show the calculation of the interest or penalty as the case may be in sufficient particulars as to enable the Taxpayer to verify the computation together with the basis therefor.
  5. The State shall provide with the assessment notice details of the Taxpayer's Rights to appeal the assessment with such particulars of the process and applicable deadlines as shall be reasonable to enable the Taxpayer to make such an appeal.