A new year means a new income tax (IB) return. In 2023, we will file the 2022 IB return.
Annual statements and statements
Employers, benefit agencies, banks and other financial institutions are busy creating and sending out annual statements and statements. We need this information to compile your income tax return. Many institutions provide the annual statements and statements digitally. You can send them to us in the same form so that we can easily file the information in our digital file. But if you prefer to provide the information on paper, this is of course no problem either.
Pre-completed declaration (VIA)
From 1 March 2023, the Inland Revenue will make available the data from the 2022 pre-completed return (VIA). If you have authorised us to do so, we will retrieve this data electronically from the Inland Revenue. We will compare this data with the annual statements and statements received from you to arrive at a correct and complete return.
VIA authorisations are continuous. If your continuous VIA authorisation was active before 1 July 2022, it applies to returns for 2022 and subsequent years. If your continuous VIA authorisation became active after 30 June 2022, it applies for 2023 and subsequent years. In that case, you must authorise us again separately for 2022. You will then receive a letter from the Inland Revenue for this purpose. As the authorisation has a limited period of validity, please forward this letter to us immediately.
Not in the VIA
The VIA now contains quite a lot of information, but obviously not everything. If you enjoy income as a self-employed person, free lancer, artist or volunteer, that income, and, more importantly, the associated costs, are not in the VIA. Information on financing the purchase and/or sale of an owner-occupied home, loan refinancing and other changes in home financing are not in the VIA. Also not in the VIA is information on foreign assets and debts. The same applies to data on deductible extraordinary expenses and donations.
Box 3
Much has been written recently about box 3, the income from savings and investments. In the 2022 returns, income in box 3 is calculated based on the flat-rate savings variant. Details of these calculations are included in our report of your return.
It is uncertain whether the tax court will (eventually) agree to the lump-sum savings variant. If you pay tax on your income in box 3 and want to benefit from a positive ruling by the tax court, you should secure your rights with a timely filed notice of objection. A notice of objection is timely if it is filed within six weeks of the date of the final assessment. You do not have to substantiate your objection yet, but may suffice with a pro forma objection.