Tax assessment by means of a legally established, formal procedure. Assessment is to be carried out where the type of tax requires in-depth research into the facts, e.g. taxes on income and assets. The assessment is made for the assessment period (AP) .
Assessment at the end of the assessment period (calendar year) with the income that the taxpayer received during this period, unless an assessment according to 46 Act is omitted (25 I Act). An assessment will be omitted even if a limited taxpayer only the tax deduction unsuccessful income outside a domestically located establishment refers (50 II ITA). The taxpayer is obliged to participate in an assessment (Section 90 AO) by submitting a tax return (Section 25 III Act, in detail Sections 56 and 60 Act). The tax office is obliged to check the tax return and to issue a tax assessment of the assessment to be granted. They are using the income tax calculator for the best results.
Individual assessment and assessment of spouses
All persons who do not meet the requirements of the spouse assessment are assessed individually, i.e. the income tax is set for each individual based on their individual circumstances and their taxable income.
Investing in certain cases:
For wage taxpayers according to 46 Act fund invests only in certain cases, especially when applying for so-called payroll tax year compensation ((see 46 II Income Tax Act.).
Assessment of spouses:
Spouses, both of which are liable to income tax and do not live permanently separated may choose between joint assessment and separate assessment. Since the VAZ 2011, the separate assessment has been renamed as individual assessment. In the past, a special assessment was granted for the assessment period of the marriage . This has not been permitted since 2011, Section 26c Act.
In the joint assessment (26b ITA), the income of the spouses are determined separately, and then added with restrictions on the allocation of losses (2 III ITA) with respect to the common taxable income calculated (income determination).
Taxation using the splitting process
In the case of separate assessment (Section 26a Act), separate determination of income and separate consideration of special expenses ; Extraordinary encumbrances in the amount that can be considered for a joint assessment will be deducted in half from both assessments, unless the spouses jointly apply for a different division. Due to the Tax Simplification Act 2011, the separate assessment is renamed as individual assessment. As before, each spouse is allocated the income they receive.
With the special assessment for the assessment period of the marriage, the spouses are treated as if they were unmarried (Section 26c I Act).
Application for assessment:
This must be submitted by submitting an income tax return by the end of the second calendar year following the assessment period. The possibility of an additional wage tax claim remains. From the assessment period 2013 , the selection of the assessment type must be made when submitting the tax return for the corresponding assessment period.