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évaluation d'office

English translation: default assessment

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:évaluation d'office
English translation:default assessment
Entered by: Stephanie Mitchel
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23:40 Dec 31, 2003
French to English translations [PRO]
Bus/Financial / income tax
French term or phrase: évaluation d'office
Notification of tax adjustment to a French company; the heading of this section is 'Majorations prévues par la loi en matière de redressements.' The item is 'Evaluation d'office pour opposition à contrôle fiscal' - one of the reasons for which the fisc can slap a penalty on them.
Stephanie Mitchel
United States
Local time: 17:02
default assessment
Explanation:
Similarly, when you don't appoint a lawyer to defend you in court, a lawyer is appointed d'office, by default, for you.

"Default assessment" is definitely used in Australia, NZ, PNG, India, and South Africa, and most of the GGLs appear to be from there:

<<Regardless of your return type, if you don't file your return we may:
• charge you a late filing penalty, or
• estimate the amount of tax we think you should pay (called a default assessment). >>
[http://www.ird.govt.NZ/promotion/da/]

<<Amendment of Default Assessments
7. Section 15 of the Act provides in part that if any taxpayer or person makes default in furnishing any return, the Chief Commissioner may make a default assessment of the amount of tax payable.>>
[http://www.austlii.edu.au/AU/other/NSWOSR/LT/11.html]

But there are a few instances of US usage also:
<<Return filed before default assessment>>
[http://www.irs.gov/irm/part5/ch17s06.html]

<<These matters come before the Commission on the motion of the respondent Wisconsin Department of Revenue ("Department") for judgment on the pleadings or for summary judgment. Asserted grounds for the motion are that petitioner has failed to state a claim upon which relief can be granted in that he has failed to allege any justiciable error of law by the Department in issuing default assessments to petitioner>>
[http://www.wisbar.org/res/txap/2002/01i104.htm]
Selected response from:

xxxBourth
Local time: 23:02
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +3default assessmentxxxBourth
4 +3systematic assessmentxxxsarahl
4official estimateRobin Salmon


Discussion entries: 3





  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
systematic assessment


Explanation:
they automatically assess your situation if you won't let them audit your books.

xxxsarahl
Local time: 14:02
Native speaker of: Native in FrenchFrench
PRO pts in pair: 1306

Peer comments on this answer (and responses from the answerer)
agree  Abdellatif Bouhid: administrative assessment
36 mins
  -> thanks!

agree  sktrans
2 hrs
  -> thanks!

agree  xxxKirstyMacC: with automatic - not the false-friends systematic i.e. routine - assessment.
17 hrs
  -> d'office does mean both! thanks, Counsel!
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
évaluation d'office
official estimate


Explanation:
This is usually called an estimate.

Robin Salmon
Australia
Local time: 08:02
Native speaker of: English
PRO pts in pair: 164
Login to enter a peer comment (or grade)

13 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +3
default assessment


Explanation:
Similarly, when you don't appoint a lawyer to defend you in court, a lawyer is appointed d'office, by default, for you.

"Default assessment" is definitely used in Australia, NZ, PNG, India, and South Africa, and most of the GGLs appear to be from there:

<<Regardless of your return type, if you don't file your return we may:
• charge you a late filing penalty, or
• estimate the amount of tax we think you should pay (called a default assessment). >>
[http://www.ird.govt.NZ/promotion/da/]

<<Amendment of Default Assessments
7. Section 15 of the Act provides in part that if any taxpayer or person makes default in furnishing any return, the Chief Commissioner may make a default assessment of the amount of tax payable.>>
[http://www.austlii.edu.au/AU/other/NSWOSR/LT/11.html]

But there are a few instances of US usage also:
<<Return filed before default assessment>>
[http://www.irs.gov/irm/part5/ch17s06.html]

<<These matters come before the Commission on the motion of the respondent Wisconsin Department of Revenue ("Department") for judgment on the pleadings or for summary judgment. Asserted grounds for the motion are that petitioner has failed to state a claim upon which relief can be granted in that he has failed to allege any justiciable error of law by the Department in issuing default assessments to petitioner>>
[http://www.wisbar.org/res/txap/2002/01i104.htm]


xxxBourth
Local time: 23:02
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 18679

Peer comments on this answer (and responses from the answerer)
agree  xxxKirstyMacC: 'of the court's/Revenue's own motion
3 hrs

agree  Emérentienne: bonne année
6 hrs

agree  cjohnstone
3 days 8 hrs
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