Issued: March 11 2005

Applicability: The term 'tax assessment' refers to administrative acts by which tax authorities, by the method of comparative analysis on data and information, make qualitative and quantitative judgment on the truthfulness and accuracy of the details of tax returns (including applications for tax reduction, tax mitigation, tax credit and tax rebates) filed by taxpayers and tax withholding agents (hereafter, Taxpayers), and adopt further collection and administrative measures (Article 2).