Why do you receive a provisional assessment?
You receive a provisional assessment:
- in the current year when you are to be refunded or must pay tax
- after the end of the relevant year on the basis of your return
You can change your provisional assessment if your situation changes. You will then be issued a new provisional assessment.
In the current year: monthly refunds or payments of tax
Do you expect to receive a tax refund this year, for example, because you have an owner-occupied home? In that case, you do not need to wait until next year for the provisional assessment on the basis of your return. You can begin to receive a monthly refund this year on the basis of a provisional assessment. Once you have applied for a provisional assessment, you will automatically receive a provisional assessment each year.
Do you expect that you have to pay tax this year, but have not yet received a provisional assessment? In that case, you can apply for a provisional assessment.
After the end of the relevant year: full refund or full payment of tax in one instalment
If you have submitted a tax return, you will usually be issued a provisional assessment first and, later, a final assessment. The provisional assessment is a provisional calculation of the tax that you will ultimately be refunded or must pay. This amount is transferred to your bank account or you must pay the amount to us. The provisional assessment is based on the information that you have stated but which has not yet been verified by us.
Further information about the provisional assessment on the basis of your return is given in filing a return: how does it work? (Aangifte doen: hoe werkt het?, only available in Dutch).