Abstract
The article focuses on various special methods of assessment of tax, fee, or other pecuniary fulfilment (tax in the broad sense of this term), which are known to the legal system of the Czech Republic, including the question of what procedural regulation applies in the case of taxes in the broad sense, which have a simple substantive law regulation and an absent procedural law regulation. The article then focuses in detail on the assessment of tax in the self-assessment regime, assessment of tax by means of a mass prescriptive list, assessment of tax linked to the payment of tax (assessment of tax by prescription in the tax register) and on the problems arising from the current legal regulation of municipal fees administration, in which the assess tier of the tax procedure is atrophied.