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Profit Tax - Coggle Diagram
Profit Tax
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- Objections (tax dispute resolution)
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Handhaving, aanslag blijft in stand
Toegewezen, leads to gehele vermindering
Gedeeltelijke handhaving, leads to a gedeeltelijke vermindering
Vernietiging, leads to complete cancellation of the assessment
- Deliver filled tax form to tax office
Only hard copy filing
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- Taxpayer downloads tax form from CRM
via their E-login
- Check that tax return is complete
All supporting documents must
accompany the tax return
- Tax office stamps the copy of the tax return
as confirmation of having filed
Improvements
Registration
IST+
BBLD to provide access to online portal (CRM) during registration = E-login
Make this a KPI to check periodically
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IST+
Add information on Crib verklaring
about when the tax obligation starts
(Crib verklaring is generated by CRM)
IST+
Send invitation to file
- paper
- email
Check how this is done for Income Tax
IST+
Online filing of profit tax by uploading
the tax form in digital form e.g. scanned doc
Including check for mandatory supporting docs
And sending provisional confirmation of filing
- Assessment final proft tax form
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NAHEFFING (Additional assessments)
Payment lower than filing amount (aanslag). Payments being processed by receivers cashiers, cash and online payments.
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- Registration
Balie will indicate eligibility for profit tax
- Publish deadlines for
filing taxes (for all tax types)
in local papers and social media
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