(i) Estimated Assessment
This is issued by the Domestic Taxes Department when a taxpayer fails to submit own self assessment return by the due date. The Domestic Taxes Department determines the tax payer‘s income using their best judgment
(ii) Additional Assessment
This arises when the tax department discovers undisclosed income or overstated expenses. It is issued in order to recover taxes not disclosed
(iii) Agreed amended Assessment
This is an assessment arising when a taxpayer has appealed against an estimated assessment and adjustments to be made are in accordance with the taxpayers‘ objections
(iv) Non-agreed amended Assessment.
This is an assessment arising where a taxpayer has appealed against an estimated assessment and the adjustments to be made are to the best knowledge and judgment of the commissioner and not in accordance with the taxpayer‘s objection
Wilfykil answered the question on February 15, 2019 at 08:39
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