De heffingsambtenaar beoordeelt het bezwaarschrift.

Because the subject is de heffingsambtenaar, which is third-person singular (he/she/it).

In Dutch present tense, most regular verbs take:

• ik beoordeel = I assess
• jij beoordeelt / beoordeel jij?
• hij/zij/het beoordeelt = he/she/it assesses

The base verb is beoordelen. Its stem is beoordeel-, and with a third-person singular subject you add -t:

• beoordeel + t = beoordeelt

This is normal Dutch main clause word order:

• subject: De heffingsambtenaar
• finite verb: beoordeelt
• object: het bezwaarschrift

So the pattern is basically:

Subject + verb + object

That is very similar to standard English word order:

• The tax official assesses the notice of objection.

In a main clause, Dutch usually puts the conjugated verb in second position. Here the subject comes first, so the verb comes right after it.

Dutch nouns have two common article types:

• de words
• het words

You simply have to learn which noun takes which article.

In this sentence:

• de heffingsambtenaar
• het bezwaarschrift

There is not always a logical reason visible from the English meaning. However, there are some helpful tendencies:

• nouns referring to people are very often de words
  
  • so ambtenaar is a de word
• many neuter nouns are het words
  
  • schrift is a het word, and the compound bezwaarschrift keeps that article

So when a noun is a compound, the article usually comes from the last part of the compound.

Yes. Dutch often forms compound nouns by writing them as one word, where English might use two or more words.

heffingsambtenaar is built from:

• heffing = levy, assessment, charge, taxation
• ambtenaar = official, civil servant

Together they form one noun:

• heffingsambtenaar = a tax/assessment official

This is very normal in Dutch. English learners often want to split such words up, but Dutch usually writes them together.

It is also a compound noun.

It consists of:

• bezwaar = objection
• schrift = writing, written document

Together:

• bezwaarschrift = a written objection / notice of objection / letter of objection

Again, Dutch writes this as one word, which is standard for compounds.

Yes, beoordelen is a regular verb.

Its infinitive is:

• beoordelen = to assess / to evaluate / to review

Present tense:

• ik beoordeel
• jij beoordeelt
• hij/zij beoordeelt
• wij beoordelen

Past tense:

• beoordeelde
• beoordeelden

Past participle:

• beoordeeld

So if you know regular Dutch verb patterns, this verb behaves as expected.

Dutch articles work more like English articles than like the article systems of many other European languages.

Here you have:

• de heffingsambtenaar = the tax official
• het bezwaarschrift = the notice of objection

There is no case ending on the article here, and Dutch does not add a separate marker just because a noun is the object of the sentence. In a simple sentence like this, the word order tells you who does the action and what receives it.

Grammatically, that word order is possible in Dutch, but it changes the emphasis and can sound marked or unnatural without context.

In the original sentence:

• De heffingsambtenaar beoordeelt het bezwaarschrift the default reading is clear: the official assesses the document.

If you say:

• Het bezwaarschrift beoordeelt de heffingsambtenaar Dutch still often understands de heffingsambtenaar as the subject because Dutch main clauses require the finite verb in second position, and the first element can be something other than the subject. But this order is used for emphasis, contrast, or because the document is already the topic.

So for neutral word order, the original sentence is the safest choice.

Yes, it sounds formal and administrative, which fits the vocabulary.

Words like:

• heffingsambtenaar
• bezwaarschrift
• beoordeelt

belong to official, legal, or government-style language. In everyday conversation, people might use simpler wording depending on the exact context. But for official correspondence or legal-administrative texts, this sentence sounds natural.

A few pronunciation points may help:

• beoordeelt has a long oo sound, roughly like the vowel in British more without the final r, depending on accent
• heffingsambtenaar is divided roughly as
  heffings + ambtenaar
• bezwaarschrift is roughly
  bezwaar + schrift

Useful things to notice:

• schr in schrift can be hard for English speakers; the sch sound in Dutch is often a rough throat sound, not like English sh
• aa in bezwaar and ambtenaar is a long vowel
• Dutch compounds usually keep the stress pattern of their main parts, though one syllable becomes the main stress of the whole word

If you are learning pronunciation, it helps to practice them in chunks:

• heffings-ambtenaar
• bezwaar-schrift
• be-oor-deelt

Because both nouns are singular here:

• de heffingsambtenaar = one official
• het bezwaarschrift = one objection document

The verb matches the singular subject:

• beoordeelt = assesses

If the subject were plural, the verb would change:

• De heffingsambtenaren beoordelen het bezwaarschrift.

So this sentence is entirely singular.

Then Dutch word order changes because the conjugated verb moves to the end of the clause.

Main clause:

• De heffingsambtenaar beoordeelt het bezwaarschrift.

Subordinate clause:

• Ik weet dat de heffingsambtenaar het bezwaarschrift beoordeelt.

Notice the difference:

• main clause: subject + verb + object
• subordinate clause: subject + object + verb

This is one of the most important word-order differences for English speakers learning Dutch.