Article 54.

If a party responsible for paying the tax, for whatever reason, has not submitted the declaration referred to in Article 50 paragraph 1, or has submitted it late, or has not complied with the obligations referred to in Article 52, the official charged with the collection may impose an official notice to pay for the amount of tax that is estimated to be payable.


In the cases mentioned in subparagraph 1 the tax shall be determined based on the requested documents or, in the absence thereof, based on the information that can be demonstrated by documents, witnesses and presumption.


The official notice to pay shall be imposed without prejudice to the possibility of further claims within the period referred to in Article 59.