Email

Yes it is a SCAM. Read: Avoid phishing emails, fake 'virus' alerts, phony support calls, and other scams - Apple Support for confirmation/reporting tips.

• Apple would not warn of a pending account issue, giving you a deadline to fix the issue. 
• Apple does not include document, or PDF files to download.
• Apple would not refer to you as Dear Customer, Dear Client, or anything other than the name on file for your account.
• Apple would not have such horrible spelling or grammar. 
• Apple would not send a message to “Undisclosed Recipients”. 

It is a phishing attempt. Do not respond. Do not divulge any personal or financial information. You can use the address below to forward the suspect email message, as an attachment to Apple.

reportphishing@apple.com

If you provided your Apple ID and password at the bogus site, change your password immediately. https://support.apple.com/en-us/HT201355

The links below have information to help identify fraudulent emails.

Identifying legitimate emails from the iTunes Store

https://support.apple.com/en-us/HT204759