Tax assessment notice
Taxes are assessed the year after the tax year in the beginning of Juny. If a tax return is not submitted, your income is estimated and taxes are assessed on the basis of this estimated amount. Tax directors send out notices of collection and taxes; the notices contain information about tax bases and assessed fees. Those submitting their tax returns electronically can download notices of collection and taxes from the service web page by using their web page passwords.
Where should taxes be paid or tax refunds obtained?
In Reykjavik the Directorate of Customs is responsible for collecting unpaid fees and refunding overpaid fees, as well as the payment of credit balances for family allowances and interest allowances. Outside Reykjavik district magistrates are responsible for collections and refunds.
The period for filing a complaint because of assessed fees is 90 days from the date that the assessment was published. Complaints shall be sent to tax directors. A ruling of a tax director may be appealed to the State Internal Revenue Board, and an appeal must be received by the board within three months from the date of a tax director's ruling.