You must pay

Additional assessment

When do we impose an additional assessment?


In some situations we may impose a penalty on you.

Postponement or Remission

In some situations you may be entitled to postponement of payment or a remission of tax.


If you disagree with an assessment, you may lodge an objection. You can read how to do this in Objection and appeal.

Is it too late for you to lodge an objection?

Do you disagree with your assessment? And is it too late for you to lodge an objection? In that case, you may request us in writing to reduce your assessment at the inspector's discretion. We will then examine whether the assessment was determined correctly after all and will reduce the assessment if it was determined too high.

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