(a) A Revenue officer shall give notice of a Revenue assessment to the entity assessed.
(b) A notice of a Revenue assessment under subsection (1) may be given by the Revenue officer by electronic means.
(2) Where a return is prepared and delivered in accordance with section 111AAR by a person acting under the authority of the entity, a copy of the notice of a Revenue assessment shall be given to that other person.
(3) Subject to section 959AC as applied by section 111AAT, a notice of a Revenue assessment shall include details of -
(a) the calculation and amount of GloBE tax for the fiscal year,
(b) the balance of GloBE tax, taking account of any amount of GloBE tax paid directly by the entity to the Collector General for the fiscal year, which under this Part -
(i) is due and payable by the entity to the Revenue Commissioners for the fiscal year, or
(ii) is overpaid by the entity for the fiscal year and which, subject to this Part, is available for offset or repayment by the Revenu
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