📘 Legal Explanation

The tax authority may assess tax based on so-called “aids” under Section 98 of the Tax Code when the actual tax base cannot be reliably determined – typically due to missing documents, unreliable bookkeeping, or lack of cooperation.

The “aids” can include market data, statistics, industry comparisons, or internal calculation models.
Taxes assessed this way are often significantly higher due to what’s called “penal uncertainty” – the assumption that the taxpayer had the chance to cooperate but didn’t.

👉 However, this decision is not final – you can file an appeal or even a court action. But you must act quickly and with strong legal arguments.

⚖️ Case Example

A client failed to submit invoices for several months of business. The tax office calculated average revenue for the sector – and added a 20% surcharge. The result? A tax amount nearly three times higher than the real one.
Only after filing an appeal and submitting full records was the tax partially reduced – but penalties remained.

🧷 Lawyer’s Recommendation

I often see clients who underestimate official letters or stop responding. Unfortunately, that’s the fastest way to have your tax estimated without your input.
Always respond to tax authorities, send what’s needed – and if you’re unsure or in trouble, contact a lawyer. Even if a decision has already been issued, there may still be a way to reduce the damage.