The Director General of Taxes may issue a Tax Assessment Letter and/or Tax Collection Letter for the Tax Period, Part of the Tax Year, or Tax Year before the Taxpayer is given or issued a Taxpayer Identification Number and/or confirmed as a Taxable Entrepreneur, in the event that data and/or are obtained or information indicating that there are tax obligations that have not been fulfilled by the Taxpayer.
Tax Collection Letters are issued based on:
- research results of tax administration data;
- check up result; or
- re-examination results.
A Tax Collection Letter is issued no later than 5 (five) years after the time the tax is due or the end of the Tax Period, Part of the Tax Year, or Tax Year.
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