Self assessment tax
In Austrian and German tax law , self-assessment levies are levies , the amount of which is determined by the taxpayer himself and communicated to the responsible tax authority in the form of a tax declaration . The most prominent example of such taxes is sales tax , the amount of which is determined by the taxpayer himself and communicated to the responsible tax office.
The tax is deemed to have been determined when the tax return / tax return is submitted . In such a case, the tax declaration replaces the tax or tax assessment .
If no declaration is made or the declaration is incomplete or the self-assessment is incorrect and these deficiencies have not been remedied within a reasonable period of time, the tax authority shall set the charges by means of a tax notice. In doing so, she can estimate the tax base.
