Three years ago we sold a joint home in the Netherlands that had a mortgage on it. Selling at a good time is always nice and especially if that is about the last band that still binds financially with NL. Profit is untaxed and mortgage debt repaid, so there is nothing left to worry about. I thought…..
At the beginning of this year I visited Mijnbelastingdienst by chance and it turned out that I had to file a return for 2019 and 2020. Obviously much too late, but what can go wrong if the outcome is nil. I was able to fill in and send the year 2019, a few days ago I received the final assessment. Amount of assessment nil and a default penalty of 385 euros.
I can't even send the 2020 assessment because it is indicated that I do not have to file a return, while it really says that I have to file a return with again zero outcome. Next problem is imminent again 🙂
I still understand that there are default fines, but a default fine of 385 euros on 0,00 euro tax debt feels, to say the least, like being screwed.
Correspondence always appears to have been sent to the former address, while I had already filled in the correct data on Mijnoverheid years ago, assuming that it will be used. Wrong… assume nothing.
My question now is whether it makes sense to object. The website of the tax authorities describes the period after the “tax debt” has arisen. To my knowledge, an amount of zero euros of the attack is not a fault, but I could be wrong and it conflicts with what can be considered fair.
https://www.belastingdienst.nl/wps/wcm/connect/nl/betalenenontvangen/content/ik-heb-een-boete-gekregen
Johnny BG, I understand from your story that the 'invitation' to file a declaration was not received or was not received in time. And you say that your change of address has not arrived at the service or has not been processed correctly.
I think you should first check in the history whether the municipality in NL had your correct Thai address after deregistration, because the municipality passes this on to the service. You say 'former address', but which address was that (NL or TH), and did you perhaps fail to communicate a change to your Thai address in time? Have you moved in Thailand? Have you ever had that 'invitation' in Thailand about older years?
There is a missing link somewhere and if you can demonstrate that errors have been made by the service, you have a good reason to object to the default penalty.
If you object, remember the term!
I still think it's a different story. And My Government and My Tax Authorities are used and you can simply indicate that you want to receive this in your email for every message. What could be easier than the email because mail can be lost at a home address or at the neighbors or elsewhere? are delivered. And everyone should know that if you file a tax return year after year with the tax authorities, you cannot simply stop doing so on your own. Because there may be things that the Tax Authorities do not know, such as a second income from abroad or income from a business while you were previously employed, additional income or new assets in addition to your own home, new deductions and a few more things. It is incorrect that the house is no longer there and then you simply stop filing your annual tax return.
By the way, I think the fine is high and I would ask in a letter to reduce it because of the one-time missing of the declaration.
I had to file a tax return for 2017 and 2018. The letters from the tax authorities were sent to the wrong address, so they never reached me. In the meantime I have requested (and received) an exemption from withholding tax for Thailand, whereby I had to state my current address. The Tax and Customs Administration is aware of this. Apparently they work with separate files, so that a change does not have an effect everywhere. Over 2017 after protest no extra costs were received. But the Tax and Customs Administration remains persistent about 2018. They do want to waive all forms of fines, but not the interest fine. I have filed an appeal with the court (March 2022). No verdict yet.
Hans S, interest is not a punishment, not a fine. But I'm curious what the court will rule on your appeal. Was that interest so high that it is worth the court fee, the wait and the effort?
The annual statements also show the correct address. If you have provided the correct address, you can
Object
I also did this successfully in my case
I can advise you to register at mijn.overheid.nl and or the government message box app. You will never miss a message/post again.
App you say, you are not going to read files, letters and, for example, your tax return in an App on your phone, let alone enter it; fiddling on a few square centimeters and then you need a magnifying glass if you want to keep an overview of the entire text. Simply on a large computer screen and then log in to the website instead of an App.
The questioner has already signed up but 'forgot' (?) to sign up to receive every message in his email. When you open Mijnoverheid, you will be asked by default whether you also want to receive mail from newly added participants by email. This way you will never miss a message because in addition to the email, you will also receive the same message from the Tax and Customs Administration at your home address.
Disagree with you, dear Ger. I do everything through and with an app. Great to do. Matter of doing. A message from My Government is quickly read. An associated PDF file opens just as quickly. If necessary, process afterwards or later via the website. In the past few years, tax returns have even been handled via the app in the Netherlands. I do agree with the rest of your argument: a lot of annoyance can be avoided with the necessary alertness.
A default penalty is a fine for not filing a tax return.
Whether you have to pay with that return, you owe nothing, or you may even be entitled to money from the tax authorities is irrelevant.
I would call the tax authorities abroad about not being able to file the return for 2020.
In general, in my experience, they are friendly, helpful people.
It is possible that this declaration could not be made because the declaration for 2019 was still open.
It is not surprising that you also have to file a declaration if the declaration is zero.
After all, the tax authorities cannot guess whether you owe tax or not.
She needs your declaration for that.
The Best
Leave it. You will only lose more money
In corona times everything went wrong due to the lockdown and fear of going outside...
You have lost 350 euros but objection will cost you more in stress and false hope etc…
Do like the thai : keep smiling !!
As a Belgian I can only trust you that it is much worse with us !! 600 euro fine etc…
Leave the Dutch mentality in the Netherlands and enjoy the freedom and beauty of Thailand, especially once the rainy season is over !!
If, for whatever reason, you have not received a declaration form, you are obliged to request one yourself. So, as far as the outcome of the attack is concerned, it does not play any role: you yourself failed to do so. I assume that everyone knows that a declaration must be made annually, if you suddenly no longer receive one, then respond yourself.
And as far as that fine is concerned: that is a fixed amount, also independent of the final result of the assessment.
Lung Addie, if you don't get a tax return it depends on what amount you have to pay or can ask for a refund. See this link.
https://www.belastingdienst.nl/wps/wcm/connect/nl/belastingaangifte/content/moet_ik_aangifte_doen
But if you are sent a tax return form, or if you are 'invited' to file a tax return by post or digitally, you must complete it even if you receive a refund or if the amount to be paid is nil.
Yes, it is of course different in the Netherlands than in other countries. The Netherlands has always been an outsider and that doesn't make it any easier.
I never receive a message via “my government” that I have to file a declaration. Not even by mail.
If that is the case and you know that the amount to be paid is lower than Euro 49, you do NOT have to file a tax return (source: tax authorities)
Yes, you must file a declaration if you receive a message about this.
Thanks for the responses.
As far as I could look back, since 2105 I have never received an invitation to file a report since these were nil for several years in a row. To my knowledge, also a normal situation for people living in NL and where the outcome is nil.
Although I obviously also made a mistake regarding an outdated correspondence address, I find it strange that the invitation is announced digitally at Mijnoverheid and that the reminder and reminder are then only sent by post. The last two seem to me essential to also receive digitally if you have missed an email and still have a fair chance to recover it. And that's what my profession will focus on. No you have and yes you can get.
@Johnny BG, too late is too late. In 2019, Berthe Kraag also found out in a very hard way. Berthe had received a reminder, indicating that the tax return had to be submitted to the Tax Authorities by 17 November 2017 at the latest. She sent her declaration electronically on 17 November 2017 at 23:59:29. The Tax and Customs Administration's computer received that return on November 18, 2017 at 00:00:08 AM. And that was 8 seconds too late. The inspector then imposed a fine on Berthe.
In April 2019, the Court of The Hague found on appeal that the return had been received too late by the Tax Authorities and found the default penalty appropriate and necessary.
But things are clearly different with you. As a result of a domestic move in Thailand, the reminder to file a declaration has not reached you. You have made an attempt to make your new address in Thailand known to the Tax and Customs Administration via My Government, but that has been fruitless. You can report such a change of address online via the Digital Counter for Moving Abroad or via a special form, which can be submitted to the Tax and Customs Administration/Customer Management, PO Box 2892, 6401 DJ Heerlen.
You have taken neither action. And what are the consequences of this? Nothing! There is no legal provision that obliges you to pass on a change of address abroad to, for example, the tax authorities. And in the absence of such a legal provision, the failure to report such a change of address has no consequences.
The reminder has simply not reached you and that is the all-determining condition for being able to impose a default penalty.
And then I'm not even talking about the stricter provision of evidence of sent documents by the Tax and Customs Administration following the judgment of the Supreme Court of 12 July 2019, ECLI:NL:HR:2019:1175. Pursuant to this judgment, the dispatch records of the Tax and Customs Administration must also show to which postal transport company the document has been presented. In practice, this often turns out to be a problem for the Tax and Customs Administration.
All in all, sufficient reasons to object to the default penalty imposed.
A typical case of avas.
Absence Of All Blame.
Combined with bureaucracy.
If the attack has been irrevocably established (no more options for appeal), then file a personal report against that official with the police or the Public Prosecution Service (the latter is my preference).
Because there is unlawful action by the official or the tax authorities, you can claim full compensation, including your own hours at € 25 per hour and (immaterial) damage.
[email protected], no cure no pay 10%