At the Fiscal Service Providers Forum, the Inland Revenue reiterates that it is very important to use the correct payment reference when paying tax.<\/p>\n\n\n\n
The importance of using the correct payment reference is that the Inland Revenue automatically keeps track of whether tax due is paid on time. Based on the payment reference stated with the payment, each payment is charged against an outstanding return or assessment. If this automatic system does not detect a payment, the collection process is started. This too is done fully automatically. This collection process involves issuing (ex officio) additional tax assessments (with or without default fines), sending reminders (with costs) and ultimately serving a writ of execution (with service costs).<\/p>\n\n\n\n
The reason for the demand is the payment of repayment of corona debts. Those debts have to be repaid in 60 months starting from October 2022. A special payment reference should be used for the payment of these repayments. This payment reference has been disclosed by the Tax and Customs Administration to the taxpayer in the deferral orders issued under the corona debts. The same payment reference must be used for all repayments. Every 3 months, the Tax and Customs Administration provides a statement of how the payments have been written off (the oldest assessments are written off first).<\/p>\n\n\n\n
Tax debts of new periods may not be paid on the aforementioned payment reference. For this purpose, the payment reference belonging to the relevant assessment or return should be used. For income and corporate tax assessments, this payment reference is mentioned on the assessment notice. For wage tax, the payment characteristics, for each individual return period, are stated on the tax return letter that withholding agents receive before the beginning of each year. For VAT, the payment reference is on the tax return form. For wage tax and VAT, the payment reference can also be looked up with a search assistant<\/a> on the Tax Office's website.<\/p>\n\n\n\n When new tax debts are paid on the payment reference of the corona debts, the payment is (automatically) charged against the corona debt (as an additional repayment) and the tax debt remains open for the new periods. As a result, the collection procedure will be initiated for the new periods, but also the payment arrangement for the corona debts will be revoked (after the tax collector has issued a warning, offering the opportunity to still pay the new tax debt). Indeed, one of the conditions of the payment scheme is that all returns for new periods are timely and correctly filed AND the tax due for these periods is paid on time.<\/p>","protected":false},"excerpt":{"rendered":" Op het Forum Fiscaal Dienstverleners laat de Belastingdienst nogmaals weten dat het zeer belangrijk is dat bij de betaling van belasting het juiste betalingskenmerk wordt gehanteerd. Automatische monitoring Het belang van het hanteren van het juiste betalingskenmerk is dat de Belastingdienst op automatische wijze bijhoudt of verschuldigde belasting op tijd wordt betaald. Op basis van […]<\/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-1276","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1276","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=1276"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1276\/revisions"}],"predecessor-version":[{"id":3288,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1276\/revisions\/3288"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Prevent misery!<\/h2>\n\n\n\n