What is an estimated assessment procedure?

The estimated assessment procedure is used when the taxpayer failed or is late in returning his tax declaration. The tax authority assess’ unilaterally the estimated taxes owed by the taxpayer. The estimated assessment procedure put the burden of proof on the taxpayer.

Moreover, a taxpayer subject to an estimated assessment procedure is not allowed to request the intervention of the departemental commission for direct incomes and value added tax.


I. The taxpayer may still appeal to the controller’s superior (division or principal inspector) and is also authorised to call the area interlocutor to negotiate.

II. The tax authorities are not allowed to use the estimated assessment procedure outside situations provided by laws.