Notice of assessment

—(1) At the conclusion of an assessment, the Director General shall issue a notice of assessment on the person assessed. (2) A notice issued under sub-section (1) shall be signed by an authorised officer, and contain the following information– (a) the name of the taxpayer; (b) the taxpayer identification number; (c) the date of issue of the notice; (d) the matter to which the notice relates; (e) the amount of tax payable; (f) a demand for payment of the tax by the date stipulated in the relevant tax legislation; (g) the place at which, or manner in which, payment is to be made; (h) a statement of the reasons why the Director General made the assessment and the manner in which the assessment is calculated; (i) the time, place, and manner of objecting to the (j) any other information, at the discretion of the (3) The original or a certified copy of a notice of assessment is receivable in proceedings as conclusive evidence that the assessment has been duly made and, except in proceedings in relation to the assessment under Part V, that the amount and all particulars of the assessment are correct. Tax Administration and Procedure CAP. 51 39