With regard to the tax appeal, the taxpayer or the taxpayer shall be notified of the amendment of the tax specified in his declaration or the tax assessment if he did not submit the tax return by a letter with acknowledgment of receipt. Also, any of the electronic means that have authentic evidence can be used in accordance with the electronic signature law, and the taxpayer or the taxpayer may appeal against that The amendment or the estimate within 30 days from the date of becoming aware of this estimate.