Article 60 explains the framework for tax assessments and penalties, establishing a direct link to the overarching Tax Procedures Law. It states that a Person may be subject to a Corporate Tax assessment as governed by that federal law and its implementing decisions. The article also grants the Federal Tax Authority (FTA) the power to prescribe the specific circumstances under which an assessment can be requested by a taxpayer or issued by the Authority. It explicitly confirms that the Tax Procedures Law is the definitive source for determining all relevant penalties and fines.