Chapter 8 - Administrative Procedures
Article 78 - Tax Audit Results
Upon the completion of the Tax audit, the Bureau shall issue a decision consisting of the results of the Tax audit without undue delay, provided that the decision includes at a minimum the following information, where applicable:
The reference number and date of the notification of the audit results.
Name of the person which was subject to the Tax audit.
Identification number for tax purposes, (if available).
Reasons for the assessment or reassessment of Tax Due, including the facts, information, and authorised legal basis.
The net amount of Tax Due to the Bureau or the excess amount to be refunded, if any.