This is apparent from the ‘State of implementation’ by the tax authorities, which State Secretary Marnix van Rij (Finance) sent to the House on Monday. This includes signals from the National Ombudsman, among others, about the ‘official attack’. That is the assessment that the tax authorities impose if people do not file their tax return themselves, based on estimated income. It happens tens of thousands of times a year.
But in practice it sometimes goes wrong. Sometimes in favor of the citizen, if the income estimated by the tax authorities is lower than in reality and someone therefore pays too little tax. But sometimes it is also to someone’s disadvantage and that can be ‘hard’, writes Van Rij. Because, in addition to a higher tax assessment, an estimated income can also mean that someone receives fewer allowances than to which he is entitled.
‘Ability to do’
This can especially cause problems for people with limited ‘ability to act’, writes Van Rij. They are not easily inclined to object to the excessive taxation and are financially affected by this.
The tax authorities therefore want to do more to prevent an excessive assessment. For example, by calling people who have not filed a report and calling them to take action. In addition, the instructions for civil servants who impose the ‘official assessment’ have been adjusted. The tax authorities are also looking at more customization with regard to fines, which now increase if people fail to file a tax return.
The Tax and Customs Administration also wants to make filing the tax return ‘even faster and easier’, writes Van Rij. There must be an ‘abbreviated declaration’, containing only ‘sections and questions’ that are relevant to the person making the declaration. The tax authorities will also send letters to SMEs who may be entitled to the self-employed deduction, but who do not make use of it.