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Too late with the tax return?

1 May 2017 - Esther de Snoo

If you file your tax return before 1 May, you will in principle receive a response from the tax authorities within three months. At least, that's what the tax authorities are aiming for. 

But what happens if you haven't? Five possibilities composed by Businessinsider.nl for those who go past the deadline.

1. Postponement
If it is not possible to file a tax return before 1 May, you can submit a request for postponement. You must do this electronically using your DigiD. If you request an extension, you must state a reason – for example that you do not yet have certain information. Then you can usually get a postponement until 1 September.

Please note: in principle, applications for a postponement must be made before the submission deadline. But you can of course still try it with the tax authorities.

2. Bit too late: a few days of slack
If you are just late for the May 1 deadline, the tax authorities usually give you a few days' leeway before you are 'officially' late. So on 2 or 3 May you can just send the declaration and it will usually be fine.

3. Seriously late: default fine
If you do not file a return on time – in other words: weeks to months late – the tax authorities can initially impose a default fine of 369 euros. In the event of repeated late declarations, this fine can rise to 5.278 euros.

4. Deliberately not giving up: offense fine
It becomes more serious if things are deliberately concealed in a tax return. The tax authorities then refer to it as 'intent or gross negligence.' Think of black savers who do not file a tax return. If the tax authorities discover this, the fine will be 150 percent of the tax deliberately evaded. And of course you still have to pay that tax.

In the case of 'gross negligence', the fine will be 75 percent of the tax due.

The tax authorities also say on the website: 'We are also examining whether there are reasons or circumstances to further increase or decrease the fine. The fine will be higher if, for example, you have already received an offense fine or if there is fraud. The fine is lower if there are mitigating circumstances.'

5. Official assessment
Apart from fines, the tax authorities can also do something else if you refuse to file a tax return. The tax authorities will then estimate what the tax owed should be. In such a case, the Tax and Customs Administration imposes an 'official assessment'. If you do not agree, you must appeal.

For those who do file a declaration on time, or request a postponement properly, a few more things to keep in mind before you send the declaration

  • Check the pre-populated data. This is not a superfluous luxury, because if mistakes are made with data that have been entered in advance, you are ultimately responsible for this. A double check with your own bank statements can therefore not hurt.
  • Compare the 2016 tax return with that of the previous year. Then you can see whether there are major deviations and whether you may have forgotten deductions
  • Make sure you have your own printout of your declaration
  • Did you discover an error after submitting the declaration? Then you can adjust the return and resubmit, as long as you have not yet received an assessment from the tax authorities. The most recently submitted declaration counts.

Also read on Business Insider:
Macron: EU must reform, otherwise a 'Frexit' threatens
The Netherlands monitors more closely exports to Turkey
The Netherlands had a trade surplus of 2016 billion in 52

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