55 Service of Notices of Assessment, etc List of taxable persons 56 assessed and served with notices

(1) In the case of any revenue that requires assessments, the Service shall serve notices of assessment by hand at the relevant address or sent by registered post or e-mail to each person in whose name the assessment is made. The Service shall prepare a list of taxable persons assessed and served with notices. The notice shall contain the name and address of the taxable person, type and amount of revenue assessed, date of service and any other relevant information.

(2) The Service shall allow until the 31st of January for taxable persons to pay voluntarily and thereafter the Service shall proceed to assess every other person chargeable with payment of any revenue after 31st January.

(3) Notwithstanding the provisions of this Clause, the Service may assess and serve Notice of Assessment before 31st of January if the Service considers the assessment to be necessary.