1
The FTA collects the fee.
2
Each year, when assessing the liability to pay VAT, the FTA shall allocate each undertaking liable to pay the fee to a tariff category and invoice it for the fee.
3
If an undertaking has made no VAT returns or its returns are clearly inadequate, the FTA shall use its discretion to allocate the undertaking to a tariff category.
4
If allocation to a tariff category for the tax period ending in the previous calendar year is temporarily impossible, the FTA shall invoice the fee when the tariff category has been determined.