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Most people who pay or receive a refund of income tax receive an invitation from the tax authorities each year to file their tax return.<\/p>\n
That sounds friendly: an invitation. But it is indeed an invitation that you must not ignore. If the tax authorities have invited you to file a tax return, you MUST file a tax return. What\u2019s more, you must also clearly, firmly and without reservation<\/em>. Naturally, the tax return must be submitted before the deadline set by the tax authorities.<\/p>\n It gets even more complicated: if you owe income tax and the Tax and Customs Administration does not send you an invitation to file a tax return, you must request one yourself. You must do this within 6 months of the tax liability arising. If you fail to do so, the tax authorities may impose an administrative fine of \u20ac 2.639<\/strong>.<\/p>\n If, having been invited to do so, you fail to submit your tax return to the Tax and Customs Administration, you may face the following penalties:<\/p>\n The fine for failing to submit your income tax return is \u20ac 369<\/strong> (but this can rise to \u20ac5,278 if you fail to file more frequently). The Tax and Customs Administration may impose this fine for each tax return. For example, tax partners will each be fined separately. This penalty can only be imposed after you have been given a written reminder to submit your tax return. In the reminder, the Tax and Customs Administration gives you a (short) period of time in which to submit your tax return. Previously, the Tax and Customs Administration would send a reminder prior to the formal notice. You no longer receive this.<\/p>\n Reversal of the burden of proof means that it is not up to the tax authorities to prove how much your taxable income is. Instead, the tax authorities make a reasonable estimate of this based on the information in their records. For a number of years now, you have been able to file your income tax return electronically. Up to and including 2014, this was done by downloading the tax return software. Since 2015, it has been done via your personal account on the Tax and Customs Administration\u2019s website.<\/p>\n Does downloading the tax return software constitute a request to the Tax and Customs Administration to be invited to file a tax return? The Gelderland District Court<\/a> recently found that this was indeed the case. The court ruled that, as a consequence of downloading the tax return software, the return had to be submitted clearly, unequivocally and without reservation. This had not been done. The court therefore reversed the burden of proof.<\/p>\nSanction<\/h4>\n
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\nFor corporation tax, the penalty is considerably higher: \u20ac 2.639<\/strong>.<\/p>\n
\nA higher burden of proof means that, if the estimated income is too high, you, as the taxpayer, must provide convincing evidence to that effect.<\/p>\nElectronic<\/h4>\n