Generally speaking, notifications must contain the following information:
a) Full text of the act or resolution.
b) Indication whether the act is final or not in administrative proceedings, stating the remedies available, the body to which it must be filed and challenging time periods.
As regards to the text, given the countless acts or administrative decisions that may be subject to notification to taxpayers, it is not possible to go into depth in the examination of minimum content. Thus, notification may be intended for a tax assessment, return of improper income, communication of the start of an inspection, the decision on an appeal through administrative channels, a notice of a court order, etc.
In the case of a tax assessment it will be necessary, moreover, stating its essential elements such as the taxable event, taxable income, tax rate, fees, surcharges, and the place, time and way the tax debt elements should be met.
However, it should be noted, that notifications practiced personally and containing the full text of the administrative act, if they had omitted any other formal requirements, it would take effect at six months, unless the taxpayer has made a formal complaint, asking for rectification or deficiency. In that case, the administration is obliged to remedy the defect warned.