After you have submitted your tax return, the tax authorities start the tax assessment process. Based on the information provided in the tax return, the authority determines your taxable income and assets and establishes how much tax you owe.
The tax office's decision on the amount of tax owed is communicated in a tax assessment notice.
The tax payer has 30 days from receipt of the notice in which to lodge an appeal, if necessary. If no objections have been received during this period, the assessment decision becomes final. You are therefore advised to check your tax assessment notice as soon as you receive it – don’t leave it too long.