Tax assessment

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The determination of the tax is the first step towards realizing the tax claim that has arisen in the abstract in accordance with Section 38 of the Tax Code (AO) . It is a prerequisite for the due date of the claim ( Section 220 AO), the start of the statute of limitations for payment (Sections 228 AO ff) and enforcement (Sections 249 AO ff). The tax assessment is done by a special administrative act, the tax bill ( 155 § para. 1 AO) or by the taxpayer given tax return ( § 168 AO).

A tax assessment can be waived in accordance with § 156 AO if the tax amount is less than 10 euros (due to which: Small Amount Ordinance) or if the collection will not be successful because the tax debtor, for example, has no more assets in the meantime.

For provisional tax assessment, see provisionality (tax law) .