The Tax Administration shall have the right to assess the tax by virtue of estimation whenever it is difficult to assess the tax on the basis of the actual net income of the taxpayer including the following situations :

1. If the taxpayer does not submit the Tax Declaration or any closures thereof or if he submits, the above said after the defined final date for submitting the Tax Declaration.

2. If the taxpayer does not adhere to providing the necessary books, records and documents for inspection after appointing two dates for such undertaking by official letters.

3. If the taxpayer abstained from providing the information, documentation or explanation requested by the Tax Administration or if he has submitted the information and documentation that does not revel his actual taxable income.

4. If the documents supporting the accounts are not available or they include notably incomplete information or if the documents are not conforming with the records in the way that may affect the truth of the taxable income.

The estimated assessment referred to in the first paragraph of this Article shall be carried out based on the available data, information, and evidences presented to the Tax Administration.