Article 131 outlines the remedies available to the Tax Authority when tax avoidance (under Article 129) is identified. The Authority is empowered to: (1) issue an assessment for the full amount of tax avoided, (2) cancel any prior decisions to refund tax, and (3) demand the recovery of any previously refunded tax within a specified timeframe. Taxpayers have the right to dispute these corrective decisions. These powers ensure that the Authority can effectively nullify the financial benefits of avoidance schemes and restore the taxpayer's position to what it would have been without the avoidance transaction.