When was an assessment notice issued on a provisional basis?
Check whether your tax assessment notice was issued on a provisional basis.
Usually, the individual provisional notes are found in the middle of the information text. With a provisional note, the tax office can specify that a certain part of the tax assessment can still be changed.
In most cases, the provisional status relates to a legal situation that is unclear and still needs to be clarified in court. If a ruling is made on this issue at some point, the notice can be amended retrospectively.
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