Your rights and obligations
You must file tax returns in a correct, complete and timely manner. You may have to file a tax return of your own accord, on paper or using tax return software.
Filing a tax return
You must file a tax return. This is your most important obligation in the area of taxation. If you disagree with the assessment, but lodged your objection too late, you may file a request for a reduction at the inspector's discretion. You may also request a postponement of payment or even a setoff against a refund you expect.
You must pay
Do you have to pay us an amount? You may be entitled to a postponement of payment or to a full or partial remission. If you do not file a tax return, we will impose an assessment, which may be followed by an additional assessment. You may also receive a penalty.
'Vaststellingsovereenkomst' (agreement between the tax authorities and a business)
A 'vaststellingsovereenkomst' is an agreement that allows you and us to determine the rights and obligations that apply to both of us in a certain situation. The 'vaststellingsovereenkomst' is often used as a binding regulation in order to resolve any existing disputes or prevent any disputes. Both you and we are bound by what has been laid down in the agreement.
Prior consultation / Ruling
Through prior consultations, we offer nationally and internationally operating companies (but also private individuals and small business owners) the opportunity to obtain certainty in advance on the application of tax laws and regulations. We do this within the frameworks of laws and regulations, policy and case law. This way, you will know what to expect in terms of taxation.
Duty of confidentiality
The staff members of the Tax and Customs Administration are bound to a duty of confidentiality. A duty of confidentiality protects your privacy. The fact is that you have to provide your private details and your business information to us as a result of which you must be able to rely on the fact that the data you make available to us are treated confidentially and that such data are not provided to third parties.