Chapter VI

The tax shall be levied by way of an assessment.

Withholding taxes are designated as the dividend tax levied, with the exception of tax levied pursuant to Article 12, paragraph 1, of the Dividend…

No tax assessment shall be imposed, or a tax assessment shall be imposed at nil, if the calculation of the tax does not result in a positive amount.

The inspector shall determine the amount of withholding taxes to be carried forward, as referred to in Article 25a, paragraph 4, by way of a decision…

In the event that Article 15 or Article 15a applies, the inspector may, notwithstanding Article 6, paragraph 1, of the General State Taxes Act…

The inspector shall revise a provisional assessment upon request insofar as that provisional assessment has been determined at an amount other than…