Tambayar Haraji (1/22): Rikicin kin amincewa da keɓe harajin biyan albashi

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Dear Mr de Haan,

Ina da ƙarin tambaya game da labarina na farko akan wannan shafi. Akwai ƙaramin ma'ana cikin ƙalubalantar kin amincewa da keɓe harajin biyan albashi. Bugu da ƙari, kamar yadda na karanta, babu wasu magunguna na doka game da ƙin amincewa da buƙatar keɓancewa. Maimakon neman keɓancewa, zaku iya yin la'akari da shigar da ƙima game da hana harajin albashi daga biyan kuɗi na wata-wata. Wannan yana ba ku wata hanyar shiga hukumomin haraji. Bugu da kari, kana da zabin daukaka kara zuwa kotu idan aka ki amincewa da hakan.

Dangane da abin da ya shafi ƙin yarda, ba zan iya samun wani takamaiman alamomi akan intanet ba, an rubuta duk abin da aka rubuta ga ma'aikata, ma'aikatan da ke aiki da kuma zama a cikin Netherlands. Kuna da wasu alamu da zan iya amfani da su don ɗaukaka. Idan wannan bayanin kuma yana da amfani ga masu karatu, lafiya, amma idan ya shafi ƙarin bayanan sirri na fi son in sadar da wannan kai tsaye. Na sami adireshin imel ɗin ku a cikin labarin akan wannan shafin, shin hakan har yanzu yana aiki?

Gaisuwa,

Jan

Hi Jan,

Lallai babu wasu hanyoyin shari'a kamar adawa da ƙararraki a kan kin amincewa da buƙatun keɓancewa daga riƙe harajin albashi. Mataki na 26 na Dokar Haraji ta Jiha ta ƙunshi abin da ake kira 'rufe tsarin kariyar doka'. Wannan tsarin yana nufin cewa za a iya gabatar da ƙin yarda ne kawai idan an sanya shawarar da ake magana a kai a matsayin yanke shawara mai buɗe ƙorafi ga ƙin yarda a ƙarƙashin ƙa'idar doka.

Tare da Tsarin Haraji na 2003, sakin layi na bakwai na Mataki na ashirin da 27 na Dokar Harajin Albashi na 1964 kuma wanda aka kafa bayanin keɓancewa, an soke shi daga 2003. Tun daga wannan lokacin, wannan magana ba ta da tushe na shari'a.

Hukuncin kwanan nan game da wannan shine na Kotun Gundumar Zeeland West-Brabant na Disamba 21, 2021, wanda aka buga a Janairu 6, 2022 (don haka kwanan nan!). Duba: ECLI:NL:RBZWB:2021:6606.

Koyaya, zaku iya gabatar da ƙin yarda a rubuce don hana harajin albashi don, alal misali, fansho mai zaman kansa, haƙƙin harajin wanda aka keɓe don Thailand. Dole ne Hukumar Tax da Kwastam ta karɓi wannan ƙin yarda a cikin makonni 6 bayan karɓar fansho / riƙe harajin albashi.

Sanya a cikin sanarwar ɗaukaka:

ranar da aka aiko da sanarwar kin amincewa;
sunanka da adireshinka;
wanne haraji da adadin ya ƙunshi (a cikin wannan yanayin harajin albashi) da wane lokaci (ƙara kwafin fa'idar fa'ida);
dalilin rashin amincewa;
rufe da sunanka da sa hannunka.

Aika wannan cikin lokaci zuwa:

Tax and Customs Administration/Office A Waje

PO Box 2865

6401 DJ Heerlen

Idan ba ku sami damar samun kuɗin farko a cikin lokaci ba, kada ku damu. Da fatan sauran dama za su biyo baya (kowane wata).

Kafin ka gabatar da sanarwar ƙin yarda, ina ba ka shawarar sosai ka karanta labarin da na buga a ranar 19 ga Oktoba: “Wace ƙasa ce mazaunin ku?” ƙin yarda. Duba don wannan:

A wace kasa kake zama mazaunin haraji?

Ba zato ba tsammani, na riga na iya hasashen sakamakon ƙin yarda, ba tare da fara tuntuɓar ƙwallon ƙwallon ƙwallon ƙafa na ba: za a ƙi amincewa da ƙin yarda yanzu da a fili ba ku da sanarwar haraji na kwanan nan a cikin ƙasar zama (RO22) ko dawo da haraji kwanan nan. tare da rakiyar kimantawa don Harajin Kuɗi na Kai.

A wannan yanayin, hanya a bude take don daukaka kara zuwa Kotun gundumar Zeeland - West Brabant. Yadda hakan ke aiki da kuma wace gardama da za ku gabatar na fitar da wani irin yanayi. Idan kuna sha'awar hakan, da fatan za a sanar da mu.

Adireshin imel na shine: [email kariya]

Sa'a.

Lammert de Haan, kwararre kan haraji (na musamman a dokar haraji ta ƙasa da ƙasa da inshorar zamantakewa).