Article 149 bis specifies the details required in a notice of rectification, revision, or additional assessment. The notice must clearly state: the original and revised tax years and assessment dates, the specific basis for the revision, the elements being corrected, and the updated taxable income or loss. It must also determine the new tax due and its specific payment deadline. By providing these detailed elements, the Law ensures that taxpayers can clearly understand what changed and why, enabling them to verify the accuracy of the Authority's adjustments or formulate a legal challenge.