Chapter III

The tax assessment is determined by the inspector.

The inspector shall take the decision not to impose an assessment on the person who has filed a tax return, by way of a decision subject to objection.

In the event that the amount of the tax debt can only be determined after the expiration of the period over which the tax is levied, the inspector…

In cases where Article 13 does not apply, the inspector may, after the time at which the tax debt has arisen, impose a provisional assessment in…

Provisional assessments and the preliminary levies designated in the tax law shall be set off against the assessment, or — to the extent necessary —…

If any fact provides grounds for the presumption that an assessment has been incorrectly omitted or established at too low an amount, or that a…

If a decision determining the value, issued pursuant to Chapter IV of the Valuation of Immovable Property Act (Wet waardering onroerende zaken)…