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TOT filing, Assessment, Objections (tax dispute resolution), Beroep,…
TOT filing
Online filing
- Taxpayer requests access for online
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- Validation of the request
2a. Tax payer must present themselves
in person at the TA to verify that the person
is indeed the company director
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Paper filing
- Taxpayer delivers the filled
form at the counter (balie)
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- Get tax form
in paper format
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- Taxpayer sends filled form
via post
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- Taxpayer puts the filled
form in the Tax administration mailbox
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- Taxpayer sends form
via email
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Assessment
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Mass assessment
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Run 3
Correction on run 1 and 2
(vermiderings run)
e.g. taxpayer filed complaint resulting
in modification of assessment
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Based on exeption
- Filed late
- Not filed
- Files amount and payment not equal
Application manager enters
monthly filing and payment deadlines manually
at the beginning of the year
= input for run 1 and 2
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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
Beroep
NAV uitspraak bezwaar, kennisgeving via email door griffie (verzoek verweer) dat beroep process wordt opgestart door belastingplichtige. Via zelfde email stuurt de belastingdienst weer haar reactie.
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Appart email adres waar de belastingdienst gebruik van maak om het contact met de griffie te voeren ten aanzien van lopende beroepszaken.
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Aanpassen assessment conform mogelijke resultaten bezwaar, zie bezwaar.
Payment
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Errors and exeptions
Taxpayer does not provide the necessary info
of e.g. pays one amount for multiple
months and/or tax types
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- 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.