Article 76
Administrative Penalties Assessment^[34]

Without prejudice to the provisions of the [Tax Procedures Law]^[G52], the Authority shall issue an Administrative Penalty Assessment to the Person and notify the Person of the same within 5 business days from the date of issuance in any of the following cases:

1. Failure by the Taxable Person to display prices inclusive of Tax according to Article 38 of this Decree-Law.

2. Failure by the Taxable Person to notify the Authority of applying Tax based on the margin according to Article 43 of this Decree-Law.

3. Failure to comply with the conditions and procedures related to keeping the Goods in a Designated Zone or moving them to another Designated Zone.

4. [Failure by the Taxable Person to issue the Tax Invoice or an alternative document when making any supply, within the legally prescribed period.]^[35][G53]

5. [Failure by the Taxable Person to issue a Tax Credit Note or an alternative document, within the legally prescribed period.]^[36][G54]

6. Failure by the Taxable Person to comply with the conditions and procedures regarding the issuance of electronic Tax Invoices and electronic Tax Credit Notes.