Enforcement Rules of Stamp Tax Act Article 15

In case a taxpayer disagrees with the payment notice received from the tax authority for violation of Paragraph 1 of Article 8, Article 9 or Articles 12 to 20 of the Act, he/she may request a reassessment pursuant to Paragraph 1, Article 35 of the Act.After the amount of tax to be made up has been finalized for a case described above, the tax authority will refer the case to the court for determination of penalty.