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Reader question: Tax return and M 15 form 2016?

By Submitted Message
Posted in Reader question
Tags: ,
April 19, 2017

Dear readers,

On December 30, 2015 I came to live in Thailand. I therefore received an M15 form from the tax authorities. I sent this after a delay in September 2016. The following November I received the provisional assessment.

I understand that the tax authorities are trying to send the final assessment within a year. But…..it can also take longer.

Now I am assuming that I receive an M15 form every year? I have not yet received this for 2016. I can't get through to the IRS. Does anyone know what the next procedure is now? Maybe you should ask for it yourself?

Regards,

Rob

Number of times read: 184

16 responses to “Reader question: Tax return and M 15 form 2016?”

  1. Nico B says up
    19 April 2017 at 10: 29

    Year 2015. You will only receive an M form for the year of emigration, which is suitable for splitting the income and assets given your date of residence in Thailand.
    For the period 1 January 2015 to 29 December 2015 for the Netherlands and the period 30 December 2015 to 31 December 2015 for Thailand. You have already submitted that form and you are awaiting the final assessment.
    Year 2016 and subsequent years. Before 2016 you apparently did not receive a letter from the tax authorities to file a return. However, you must check yourself whether you need to file a return, which you can check on the website of the Tax and Customs Administration. If you have to file a return, you must submit it before 1 May 2017. You can do this digitally on the website of the tax authorities as a non-resident taxpayer.
    Since 2015 you no longer have the choice to opt for resident taxpayer now that you live in Thailand. The program helps you through the questions quite easily. If you haven't already done so, do so.
    You will therefore no longer receive an M form for the years after 2015.
    You can call the Tax and Customs Administration office abroad on 055 385 385, then you will get the International Tax Information Line on the line.
    Success.
    Nico B

  2. Rob Thai Mai says up
    19 April 2017 at 10: 30

    M form is a Migration form, this is for the jsar that you enter or leave the Netherlands. After that, you must apply for a Non-Resident tax form in Heerlen. See the website of the Tax and Customs Administration for the telephone number.
    For 2015 when I lived in Thailand for 8 years, I am still working on finalizing the declaration, while it had been submitted on May 1, 2016. Provisionally not agreed, they forget all deductions, but first get money.

    • Lammert de Haan says up
      19 April 2017 at 23: 23

      You'll have to explain that to me, Rob Tha Mai. You write that the Tax and Customs Administration forgot all deductible items when processing your C form for 2015. I rather think that you have forgotten that as of 2015, when living in Thailand, all tax credits, deductions and tax-free allowance of box 3 have expired. If you had followed the Thailand Blog a bit more in recent years, you would have had many articles about this, to read various reader questions and answers given to them.

  3. Corret says up
    19 April 2017 at 10: 34

    Arranging tax matters as a layperson is an impossible task.
    The tax legislation is too specialized. Hire a good tax advisor, it does cost money, but at the end of the day he will earn it back. You will also be free from a lot of hassle.

  4. RuudRdm says up
    19 April 2017 at 10: 54

    You will receive an M form regarding the year in which you emigrated. In your case, this concerns the year 2015. You sent that 2015 tax return in September 2016, which was followed by a provisional assessment in November. We are now only mid-April 2017. It's all still short notice. Be patient: the tax authorities really do not forget you.
    You will only receive an M declaration form for the year in which you emigrate. If you wish, you can then file your tax return digitally for 2016. Or wait for a paper declaration. Given the troubles with ThaiPost, digital processing is of course recommended.
    Strange that you can't reach the tax authorities. From Thailand you should call the International Tax Information Line: +31555385385. They can immediately see whether you are already registered in the Herrlen Foreign Office system. See also the website of the Tax and Customs Administration under the International chapter. Good luck!

  5. Piet says up
    19 April 2017 at 10: 58

    That form for 2016 is a C declaration for you
    Just take a look at the tax site via your DIGID, there is a chapter 'tax return for non-residents', the rest speaks for itself .. you do indeed have to file a return before 1 May 2017, but you can also easily request a postponement on the same tax site, automatically until 1 it will be granted in September
    If you have to pay, it will cost you interest over that period
    Good luck !!

  6. Jan says up
    19 April 2017 at 11: 12

    Is the M form standard, never seen one.

    • Nico B says up
      19 April 2017 at 12: 13

      Yes Jan, that form is standard and if you've never seen one, then you're lucky or unlucky. You don't give any information about how and what about yourself, so difficult to say much about it, but assume that you have emigrated to Thailand.
      Extreme said, never seen before, but possible. You may not receive an M form if you immigrated to Thailand on December 31 of one year and went to live in Thailand on January 1 of the following year. Then there is no partial period NL and Thailand for that calendar year.
      Possible disadvantage no M form, suppose you emigrated to Thailand February 1, 2015 and arrived in Thailand February 2, 2015 and you did not receive an M form.
      Then you may have paid too much tax in NL for 2015 if you were subject to tax in NL for the entire year, for example because you did not request or receive an exemption for from February 2, 2015 in Thailand instead. pension to be taxed in the Netherlands, or, for example, assets that remained taxed in the Netherlands throughout 2015, instead of. only until February 1, 2015. Furthermore, other possible influences are of course present.
      If you have not been deregistered in NL, the situation is of course completely different.
      Some more food to think about.
      Nico B

  7. Jwa57 says up
    19 April 2017 at 11: 17

    Dear Rob,
    I experienced this in 2015 with the IB 2014.
    Completed a written tax assessment for the first year. Then via the website of the tax authorities.
    The IB 2015 form (and further volumes) can be found on the website of the tax authorities.
    Click on the relevant year, read and complete everything carefully (as a foreign person liable to pay!) and then submit with DigiD.
    Success with it.

  8. Lammert de Haan says up
    19 April 2017 at 11: 37

    I can reassure you, Rob. You received such a 'nice' tax return because you emigrated in the course of 2015 (lived part of the year in the Netherlands and part of the year abroad). In such a case you will receive a paper M form, consisting of 73 questions, of which you usually only have to fill in a few.

    If you also have to file a tax return for 2016, you will be notified by the Tax and Customs Administration. In that case, you file a declaration with the C form. You can fill this in digitally. A paper declaration model C will only be sent to you on request. This service is intended for computer literate people.

    You can check on the website of the Tax and Customs Administration whether a request to file a tax return for 2016 is also on its way to you. To do this, log in with your DigiD in the secure section of the website and go to “My Tax and Customs Administration”. Under "Correspondence" it must then be stated that an invitation to file a report has been sent.

    The Tax and Customs Administration often has sufficient information to be able to assess whether it makes sense for them to have you file a tax return. However, if you do not receive an invitation, that does not mean that it is not useful for YOU to file a report. For example, if your company pension fund has not stopped withholding payroll tax as of 2016, you are entitled to a refund of the incorrectly withheld payroll tax. The Tax and Customs Administration “does not make it a habit” to send you an invitation to file a tax return. Their service doesn't go that far anymore. You have to keep an eye on that yourself.

    But be careful with all this. It may be that the pension fund has acted correctly, but that the SVB is still applying the tax credits because you have not informed them that they had to stop doing so. In that case, you will not receive a refund of wage tax wrongly withheld by the pension fund, but you will have to pay tax because the SVB wrongly applied the tax credits.

    Whether in that case, despite the fact that you have not received an invitation to file a tax return, you still have to file a tax return, I must advise you in my role as a tax consultant to do so. But the responsibility of whether or not to file a report lies entirely with you.

    • Jan says up
      19 April 2017 at 18: 33

      Dear Lambert,
      Does the tax make a difference between a company pension and a pension from, for example, the ABP..??
      If yes… what is the reason for that…?

      • Lammert de Haan says up
        19 April 2017 at 21: 54

        Dear Jan,

        Assuming that Thailand is your country of residence for tax purposes, an occupational pension may only be taxed by Thailand, to the exclusion of the Netherlands (Article 18(1) of the Netherlands-Thailand Tax Treaty). With this I am ignoring the remtitance base (Article 27 of the Treaty).

        An ABP pension, if obtained from a government position, is only taxed in the Netherlands (Article 19 of the Treaty). Please note that ABP also often acts as a pension administrator for private organisations, such as educational or healthcare institutions. In that case you cannot speak of a pension from a government position, but of a private/company pension.

        Sometimes an ABP pension has a dual character and is initially obtained from a public position, which has subsequently been privatised. In that case, a division must take place of a part (number of years) of public pension and a part (number of years) of private pension. In that case we speak of a hybrid pension. You must take these matters into account when you are talking about an ABP pension.

  9. Ex-tax officer says up
    19 April 2017 at 16: 37

    Don't wake sleeping dogs when you have to pay. let them respond themselves

    • Nico B says up
      20 April 2017 at 07: 27

      This is not the nicest advice from a former tax official.
      Trust me, you really don't forget the system, checking in time whether you have to file a declaration is a good thing. You can easily test the result of a tax return by filling in the tax return program digitally.
      Keeping things in order in time is better than mopping with an open tap afterwards to get everything in order, also with possible extra costs.
      Nico B

  10. Jacques says up
    19 April 2017 at 16: 54

    I received a letter from the tax authorities stating that I did not have to file a return for 2016 (the year that I settled in Thailand) because I probably did not have to repay anything. I had already applied for and received an M15 form myself. Incidentally, I was able to prepare a pro forma declaration on the tax site myself and could therefore see that the deduction had been made correctly and that I would not receive anything back.
    All the times I called the tax authorities I got in touch pretty quickly and therefore nothing to complain about.

    • Nico B says up
      20 April 2017 at 07: 20

      Legislation often changes, so using the correct form is important.
      For the sake of clarity, form M15 is for a declaration for the year 2015 if you emigrated in that year, for 2016 it is a declaration form M16.
      I also have the experience that calling the Tax and Customs Administration Abroad goes smoothly, I use Skype for a low rate because it is a fixed line of the Tax and Customs Administration.
      Nico B


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