When do we impose an additional assessment?
In your tax return, you must state all your income and your capital to us. Also state your foreign income and capital. We subsequently impose an assessment. This will state how much tax you still have to pay or will be refunded.
If you do not send back your tax return, we will impose an assessment on you. We will base this on an estimation of your income. If this estimation turns out to be too low in retrospect, we may impose an additional assessment.
Have you filed a tax return, but have you not or not fully stated certain income or assets and has the assessment already been imposed? In that case, we may also impose an additional assessment for insufficient tax being levied.
Did you deliberately not state certain income or assets or did you state it incorrectly? In that case, we may also impose a penalty on you. This is also possible in case of a serious imputable act (gross negligence).
How can you prevent a penalty in case of an additional assessment?
If you voluntarily correct your incorrect or incomplete tax return within two years, you will not receive a penalty. If you correct it after this time, you may receive a penalty. In that case, however, the penalty will be lower than when voluntary correction or disclosure is no longer possible.