CH64150 - Penalties for Failure to File on Time: How to process a penalty: What the assessment must include
The penalty assessment must include
- the date of the assessment,
- the amount of the penalty,
- the legislation under which the penalty is assessed, and
- the tax period to which the penalty relates.
The penalty assessment also has a section explaining the appeal rights.
See CH62900+ if the outstanding return relates to a partnership.