Can I object against a tax assessment which I have received?
If you don’t agree with the tax assessment you can object in writing against it within 6 weeks after the date of the assessment. You will find this date on the tax assessment.
If you let these 6 weeks pass you can no longer object. It is however still possible to request the tax authorities to adjust the tax assessment. When you are right the tax authorities will normally adjust the tax assessment, there are internal guidelines for this. Problem however is that you can’t appeal against the decision anymore and go to court. This is only possible when you filed an objection on time.
The tax authorities can also ask additional questions before they send you a tax assessment. Normally the tax authorities send you a provisional tax assessment first. This assessment should be according to the filed tax return. This is done so you can receive your refund earlier. The final tax assessment will take some more time. This means that the tax authorities can still change their mind and adjust the calculations made in the provisional tax assessment. Keep that in mind when you receive a refund.