A further public notice has been released regarding the pre‑emptive tax penalty applicable to legal persons. The document specifies that the penalty will be applied to entities that have not met their fiscal obligations within the legally prescribed deadlines. It highlights the categories of taxes involved, such as corporate income tax, value‑added tax, and other statutory levies, and outlines the calculation methodology for the penalty amounts. The notice also provides a clear timeline for affected parties to respond, including the option to submit supporting documents or to request a review of the penalty decision. Emphasis is placed on the importance of accurate and timely tax reporting to avoid punitive measures. The Utility underscores its role in enforcing tax compliance and explains that the pre‑emptive approach is designed to deter repeated non‑compliance. This communication is intended for tax professionals, corporate managers, and any interested stakeholders seeking detailed information about the new enforcement mechanism. It also serves as an official record of the regulatory action, ensuring transparency and legal certainty for all involved parties.