{"id":1093,"date":"2021-06-09T09:00:49","date_gmt":"2021-06-09T07:00:49","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/de-administratie-moet-regelmatig-worden-bijgehouden\/"},"modified":"2026-03-03T10:34:03","modified_gmt":"2026-03-03T09:34:03","slug":"the-records-must-be-kept-up-to-date-on-a-regular-basis","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/de-administratie-moet-regelmatig-worden-bijgehouden\/","title":{"rendered":"The records must be kept up to date on a regular basis"},"content":{"rendered":"<p><a href=\"https:\/\/vwg.nl\/en\/nieuws\/a-written-employment-contract-must-be-included-in-the-payroll-records\/20190917_arbeidsovereenkomst-bij-salarisadministratie\/\" rel=\"attachment wp-att-7159\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7159\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20190917_Arbeidsovereenkomst-bij-salarisadministratie.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/a><\/p>\n<p>Business owners must keep proper records. This legal obligation cannot be fulfilled retrospectively.<\/p>\n<h4>At all times<\/h4>\n<p>The<a href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2021:822\" target=\"_blank\" rel=\"noopener\"> Supreme Court<\/a> It holds, in fact, that the obligation to keep records means that the information relevant to the levying of taxes must be clearly evident from the records at all times. This requires the records to be updated regularly. If the business owner fails to do so, this cannot be rectified retrospectively.<\/p>\n<p>You can find the record-keeping obligation in <a href=\"https:\/\/wetten.overheid.nl\/BWBR0002320\/2021-05-07#HoofdstukVIII_Afdeling2_Artikel52\" target=\"_blank\" rel=\"noopener\">Section 52 of the General Tax Act<\/a>. The records must be organised in such a way that the Tax and Customs Administration can audit them within a reasonable period of time.<\/p>\n<h4>Reversal of burden of proof<\/h4>\n<p>Failure to comply with the record-keeping obligation results in a reversal of the burden of proof. This means that the business owner must demonstrate that a reasonable estimate of their income made by the Tax and Customs Administration is incorrect.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ondernemers moeten een administratie voeren. Aan deze wettelijke verplichting kan niet achteraf worden voldaan. Te allen tijde De Hoge Raad oordeelt namelijk dat de administratieplicht inhoudt dat de voor de heffing van de belastingen relevante gegevens te allen tijde duidelijk uit de administratie moeten blijken. Dit vereist een regelmatige bijwerking van de administratie. Indien de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1093","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1093"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1093\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}