Income Tax Act Article 116

Any delinquent reporting surcharge or non-reporting surcharge provided in this chapter shall be made known to the party at default by the tax authority by serving a surcharge assessment notice in which the facts and the basis of imposition thereof shall be given. Where the notice carries a wrong entry or computation error, the party at fault may, within ten days from receipt thereof, apply to the tax authority for recheck or correction.Upon expiration of the time limit as provided in the preceding paragraph, the tax authority shall issue a surcharge demand notice requiring payment by the party at fault within ten days.