The Dutch Tax And Customs Administration - Belastingdienst

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Transcript

Wat is de Belastingdienst?
The Dutch Tax
and Customs
Administration
1
O
rg an og ra m Contents
What is the Tax and Customs Administration?
Society & the Tax and Customs Administration
How do we work?
Developments
How does the Tax and
Customs Administration work?
The Tax and Customs Administration as service provider
The Tax and Customs Administration as spider in the web of collaboration
The Tax and Customs Administration as monitor and law enforcer
The Tax and Customs Administration as fraud fighter
The Tax and Customs Administration as a partner for entrepreneurs
The Tax and Customs Administration as an ICT organization
Contact
2
4
6
8
10
14
18
22
26
30
34
36
1
Wat is de Belastingdienst?hat is the T x and Customs Administration?
“We’re able to provide Customs
with specific details at any given
moment”
Ronald van Engelshoven,
Logistics Manager
“You have to get your administration
right. Your cash register system has
to be in order. The legal form you
choose is also important”
Ali Yildrum, Entrepreneur
“I no longer need an entire
weekend for my tax return”
Yasmina Alaoui
2
Wat is de Belastingdienst?hat is the T x and Customs Administration?
What is the Tax
and Customs
Administration?
“The FIOD is equipped with the
necessary ICT tools for us to quickly
run the right forensic analyses”
Mirjam Mol, Public Prosecutor
“One of the places I can find answers to
professional questions is on the Tax
and Customs Administration website”
Jaap Doorman, Fiscal Service Provider
3
What is the Tax and Customs Administration?
So we collect tax money, but we also distribute benefits in the form of
financial support for rent, childcare and your health insurance. Companies
that import and export goods, have a different kind of relationship with us.
Because Customs is also part of the Tax and Customs Administration.
Society & the Tax and
Customs Administration
Most Dutch people know who we are. We have different relationships
with different people, but we’re best-known for collecting tax money
on behalf of the government. Money that is used to run society.
11,2 million
tax returns received annually
4
What is the Tax and Customs Administration?
9 million
12 million
benefits annually
containers are checked in the
port of Rotterdam annually
5
What is the Tax and Customs Administration?
We work on behalf of you and all other Dutch taxpayers. You should be able
to fill out your tax return quickly and easily, and you should be able to
contact us quickly. The provision of benefits should run smoothly too.
We want to be able to assist you properly if you have any questions, whether
that be online, through the Tax Information Line, or over the counter. Or
through other channels. And if you import or export goods, Customs strives
to avoid disrupting your logistic procedures by working quickly.
Up-to-date
We want to serve you in a way that fits today’s world. A world in which we
do more and more of our work digitally, because you do too. But we are
precise in making sure that everyone fulfils their obligations, provides us
with correct details and pays on time. If the need arises, we call in the FIOD
to combat fraud. So the Tax and Customs Administration provides services
whenever possible, but is strict whenever necessary.
How do we work?
As the Tax and Customs Administration, we implement legislation.
We do that as efficiently and effectively as possible. If you are
obligated to pay taxes, as an individual or as a company, we want
you to do so correctly.
6
What is the Tax and Customs Administration?
€ 11 billion
15,3 million
phone calls in 2012
revenue from excise duties annually
7
What is the Tax and Customs Administration?
As the Tax and Customs Administration, we follow developments in society
very closely. Many Dutch people go online every day. Therefore we offer the
option to complete numerous tax transactions securely online. Another
reason to do more digitally is that it enables us to work more efficiently.
The internet has drastically changed the way many companies do business.
And many Dutch people have got used to ordering products online from
abroad. It’s our job to carefully monitor the resulting flow of goods.
Collaboration
We are working more closely with other organizations too. Often this
enables us to partially fill in tax returns in advance, because we have
access to data that other organizations have already compiled. Another
advantage of this is that it allows us to monitor more effectively,
because we can combine data from authorized benefits agencies, labour
inspection departments and banks. So for society, more collaboration
means improved monitoring and better services.
Developments
As an organization we are an integral part of society. As such, we are
constantly looking for ways to further improve the service we provide to
individuals and companies. For example, in our approach to individuals
and companies we pay increasingly close attention to individual
taxpayers: Have they been filing their returns punctually and according
to the rules, so far? We are flexible wherever we can be.
8
What is the Tax and Customs Administration?
71,6 million
internet hits annually
6,1 million
households have round-the-clock
access to their benefit details
95%
of people prefer filing
tax returns digitally
9
How does the
Tax and Customs
Administration
work?
How does the Tax and Customs Administration work?10
How does the Tax and Customs Administration work?11
12
Yasmina Alaoui & the Tax and Customs Administration
“Filing my tax return will never become a hobby of mine. I used to reserve an entire weekend for
doing my tax return. I would sit and do all kinds of complicated calculations, using a calculator and
using my tax manual. I would fill in the results on the form in pencil, because what if I had made a
mistake somewhere? These days it’s all digital. It takes so much less time. Last time I saw that a lot
of data had been automatically filled in beforehand. I no longer need an entire weekend to do my
tax return. Although I do think the digital system needs to become a bit more user-friendly.”
“Filing my tax return will never become a hobby of mine”
13
The days when Yasmina Alaoui would lock herself away for an entire
weekend to file her tax return, are ancient history now. Digital tools
have made the process of filing her tax return far easier. By linking to data
from other organizations, we can fill in a large part of Yasmina’s return
for her and she is really happy with the simplified procedure. “Although
I still have to carefully check the data supplied by the Tax and Customs
Administration.”
Filing tax returns properly
Yasmina considers herself someone who files her tax return properly.
“Paying your taxes is just part of life, even though I want to pay as little as
possible. Always before 1 April. Except for one time when my husband was
in hospital. But I was granted a postponement then anyway, because I
reported it on time.”
No unnecessary inspections
We mostly limit inspections to people who flout the rules. We make sure
we’re easily accessible for people who have questions. Answers to many of
those questions are found on the website, or they’re called in through the
Tax Information Line. But taxpayers can also approach us by sending a letter
or speaking to us in person at the counter in the Tax Office.
The Tax and Customs
Administration
as service provider
We make it as easy as possible for individuals and companies to fulfil
their tax obligations and to apply for benefits. That is our mission.
Ideally, we want to remain invisible. That’s a sign that we’re doing
our work properly.
How does the Tax and Customs Administration work?14
Learning from questions
We learn a great deal from the questions people ask us. For example,
Yasmina called the Tax Information Line with a question about specific
healthcare expenses for her husband. If it turns out this is something
other people are also struggling with – perhaps because the information
in the digital tax return form isn’t clear enough – then we will adjust
the information. Besides that, almost every year sees changes to fiscal
legislation. Changes that affect taxpayers’ returns. We communicate these
changes clearly, through TV, radio and internet. But we also try as much as
possible to communicate in the right place at the right time, for instance
through tax advisers and through social media.
“Paying your taxes is just part of life, even
though I want to pay as little as possible”
How does the Tax and Customs Administration work?15
16
Jaap Doorman & the Tax and Customs Administration
“As a fiscal service provider, I view myself as a kind of GP for small and medium-sized businesses.
I compile my clients’ annual accounts and I help them to organize a proper administration. And I
provide financial and fiscal advice. Legal regulations are constantly changing in this field. I can’t
remember a single year in which I didn’t have to explain legislative amendments to my clients. The
Tax and Customs Administration does its utmost to support me on this issue. For instance, I always
attend the Tax and Customs Administration’s annual information day for intermediaries. Afterwards,
I’m always up to speed again on the latest amendments. Sometimes I encounter professional
questions during my work. One of the places I can find answers to these questions is on the Tax
and Customs Administration website.”
“Using the knowledge I receive from the Tax and Customs
Administration, I’m able to help my clients”
17
How does the Tax and Customs Administration work?
A good example of the kind of parties we collaborate with, are fiscal
service providers. Fiscal service providers form a link between the Tax and
Customs Administration and the taxpayer. We agree on criteria with major
firms concerning the content and quality of their work. This enables
them to give their clients more certainty. Because it’s better for everyone
if things are done properly in one go. We also help smaller firms to
improve their services. Like Jaap Doorman’s accountancy firm. “As a fiscal
service provider, you sometimes need professional support. When I do,
I often call the Intermediaries Help Desk. The specialists who man the
phone line at the Tax and Customs Administration are usually able to
answer whatever questions I have.”
Effective collaboration
Thanks to our collaboration with fiscal service providers like Jaap Doorman,
but also with other intermediaries like authorized benefits agencies, labour
inspection departments and banks, we are able to make better and better
estimates of how much a taxpayer owes. Or we might discover that someone
has paid too much. Collaboration is also important when it comes to
improving inspections. For instance, Customs joins forces with other
organizations in order to perform inspections as thoroughly as possible.
This collaboration is increasingly an international undertaking. This also
applies to the FIOD, because fraud doesn’t stop at the border.
The Tax and Customs
Administration
as spider in the web
of collaboration
As the Tax and Customs Administration we want to work as effectively
and efficiently as possible. To achieve this we collaborate more and more
with other organizations, both within the Netherlands and abroad.
18
How does the Tax and Customs Administration work?
Ongoing investment
In order to be able to keep on doing our work properly, we have to invest in
ICT on an ongoing basis. That’s why we’re constantly working with software
developers and consulting with fiscal service providers like Jaap, to develop
new technologies. And accounting programmes that prevent errors. And
fraud-resistant software for cash registers. Preventing risks is better than
combating them after the fact.
“As a fiscal service provider, you sometimes
need professional support”
19
20
Ronald van Engelshoven & the Tax and Customs Administration
“I’m manager of Customs Competence & (Trade) Compliance at DHL Global Forwarding. Globally
we are the market leaders in air and ocean freight transportation. We are living in an increasingly
24-hour economy. Our customers expect us to deliver shipments extremely rapidly to their
destination. At the same time, our transportations are subject to numerous safety regulations all
over the world. In the Netherlands we have good arrangements with Customs. Thanks to our solid
administration, we can demonstrate that our shipments comply with legal requirements and we
have been granted AEO certification (Authorized Economic Operator). This means that Customs
formalities are relatively simple for us to process. Certainly in comparison to some other countries.
Our interaction with Customs is actually very smooth. I only have to communicate with one person.
My contact knows what sort of company we are and what our issues are. That makes for pleasant
communication.”
“In the Netherlands we have good arrangements
with Customs”
21 21
How does the Tax and Customs Administration work?
Intelligent enforcement means that we want to make ongoing, structural
improvements to the tax returns procedure. That’s why we invest in
relationships with large companies; if they are properly organized,
that creates the conditions for trust. Then we no longer have to spend
as much time on them. We prefer to spend that time on companies that
really require our attention.
Specific details
Customs is a great example of an organization that enforces intelligently,
as Ronald van Engelshoven, manager of Customs Competence & (Trade)
Compliance at DHL Global Forwarding can testify. “There is absolutely no
reason for us to provide incorrect or incomplete data to Customs. That’s
why we ensure that our administration is completely up to speed. That
enables us to provide Customs with specific details at any given moment.
This means Customs can confidently trust the way we import and export.”
The Tax and Customs
Administration as
monitor and law enforcer
Besides service provider, we are also monitor and law enforcer.
We check tax returns, punctuality of payments and correctness of
the details provided. We also monitor goods that come into and leave
the country. Our monitoring and enforcement activities are becoming
more and more intelligent. By collaborating with other organizations
and linking our data with theirs. By making clever use of ICT. And
by creating trust.
22
How does the Tax and Customs Administration work?
Certification
DHL Global Forwarding is AEO-certified. In a nutshell this means that the
company is a demonstrably secure and trustworthy trading partner for the
Tax and Customs Administration. As a result, Customs formalities and
inspections can be processed more quickly and simply. This is crucial for
DHL, because it means customers receive their shipments sooner.
“There is absolutely no reason for us
to provide incorrect or incomplete data
to Customs”
23
24
Mirjam Mol & the Tax and Customs Administration
“As Public Prosecutor I see the Tax and Customs Administration as a well-oiled machine which is
organized in a way that enables me to access the right information whenever I need it. In that
respect I have no complaints: our collaboration with the FIOD runs smoothly. When you’re dealing
with fraud cases you often have to act quickly to be able to show a criminal offence has been
committed. Of course, you need to have sufficient detective forces available. Sometimes that causes
discussions, but ultimately we always consult together to decide when it’s the best time to act.
It often starts with the confiscation of administration and computers. The FIOD is equipped with
the necessary ICT tools for us to quickly run the right forensic analyses. These analyses are essential
for supporting a case.”
“It often starts with the confiscation of
administration and computers”
25
How does the Tax and Customs Administration work?
In the five years since Mirjam Mol became Public Prosecutor in Rotterdam, she has
encountered quite a few instances of fraud. Mirjam is part of the Functioneel Parket division
at the Public Prosecution Service, which combats criminality involving the environment,
the economy and fraud.
Encountering peculiarities
Criminal fraud investigations often follow reports from the Tax and Customs Administration.
Mirjam: “Often tax inspectors will have encountered peculiarities during their checks.
For example, I recall the owner of a taxi company who declared an annual income which
was completely incongruous with the size of his taxi fleet. Further inspection raised a
credible suspicion of fraud. A case like that is then discussed in the regular meetings
between the Public Prosecution Service and the Tax and Customs Administration. Ultimately,
the Public Prosecution Service decides whether criminal investigations should ensue.”
Complex fiscal structures
“It’s one thing for a taxi company to fail to declare income. But I’m also familiar with
the FIOD from large investigations. For instance, into companies that use complex fiscal
and financial structures in order to pay little or no taxes. These are also cases which we
at the Public Prosecution Service take on together with the FIOD.”
The Tax and Customs
Administration
as fraud fighter
Besides providing services and monitoring, the Tax and Customs
Administration also does investigative work. This work is carried out by
our colleagues at the FIOD. If it transpires that someone is committing
fraud, this could warrant criminal prosecution. The FIOD will then carry
out investigations, supervised by the Public Prosecution Service.
26
How does the Tax and Customs Administration work?
“The FIOD is equipped with the necessary
ICT tools for us to quickly run the right
forensic analyses”
Other organizations
Other reports of fraud sometimes come in through Customs, but also through
organizations like the Dutch Central Bank or the Authority for Financial Markets.
The FIOD often works together with the national police force and other investigative
bodies at home and abroad.
27
Ali Yildrum & the Tax and Customs Administration
“As a little boy I always used to rush home from school as quickly as I could. My father ran a little
neighbourhood supermarket. I was allowed to help him out with all kinds of chores. I wanted
to have my own shop when I grew up. Two years ago my dream came true. That’s when I opened
my Turkish deli. I knew it would involve lots of financial and tax issues. You have to get your
administration right. Your cash register system has to be in order. The legal form you choose is
also important. Right now I’m still a one-man business, but I intend to open multiple branches.
And then you run more risks. So I want to get the best advice about whether it’s a good idea for
me to form a private limited company. In addition, I’m now employing someone, so I have to keep
a wage administration too. My father used to do that himself, but I’m considering outsourcing it.
So you see, I have quite a few questions. Maybe I should give the Tax Information Line a call.
Or perhaps I should ask a question online. Apparently that works pretty well too.”
“You have to get your administration right. Your cash
register system has to be in order. The legal form you
choose is also important”
28
29
How does the Tax and Customs Administration work?
We want to be good collaborating partners with entrepreneurs like Ali
Yildrum. “I’m aware that a proper administration can lead to fiscal
advantages. At the same time, as a small but growing business, I still have
lots of questions.” We are eager to support him. Through the arrangements
we have with his trade association and which benefit him as a small
business. But also by being easily accessible in case he needs information.
Collaboration with umbrella organizations
“I don’t file my tax return myself, I outsource it to a tax advisor.” The firm
where Ali’s advisor works is a member of an umbrella organization with
which the Tax and Customs Administration has signed an agreement.
In the agreement we specify issues such as the fact that tax returns filed
by their members must meet the legal requirements. So Ali can be sure
that his tax return is in good hands.”
The Tax and Customs
Administration as a
partner for entrepreneurs
Our aim is to make it as easy as possible for entrepreneurs that fulfil
their obligations as taxpayers. One of the ways we do this is by reaching
out to trade associations. With them we discuss ways to improve the tax
returns of their member entrepreneurs. Together we agree on measures
that will encourage compliance with the rules.
30
How does the Tax and Customs Administration work?
We also work well with other umbrella organizations. For example in the
car industry and the temp agency branch. Together with these organizations
we develop norms by which we can judge whether entrepreneurs are filing
realistic tax returns. This enables us to be even better equipped to deal
with entrepreneurs that don’t respect the rules. So it’s in the interests of
law-abiding entrepreneurs.
“I want to get the best advice about
whether it’s a good idea for me to form
a private limited company”
31
32
Piet Kuiper & the Tax and Customs Administration
“I don’t really use computers much. I mainly just use my PC to read emails from my bridge club and
to see pictures of my grandchildren on Facebook. But for a few years now I’ve been filing my tax return
on the internet. I also go online to arrange the healthcare and rent benefits to which my wife and I are
entitled. Although, to be honest, I do usually make sure my daughter just happens to come and visit at
the same time. So she can look over my shoulder to check whether this digital ignoramus has filled in
the application properly.”
“I also go online to arrange the healthcare and
rent benefits to which my wife and I are entitled”
33
How does the Tax and Customs Administration work?
The Tax and Customs Administration’s ‘My Benefits’ portal is the result of an
extensive process of computerization, which has resulted in a website with a
very personal feel to it. For example, once Piet Kuiper logs in to My Benefits,
he can see how much rent and healthcare benefit he and his wife are
entitled to. “But recently I also used the internet to report a change in our
situation. The landlord had raised the rent of our apartment on 1 January.
That has consequences for our benefit.”
Secure and robust
No one besides Piet and his wife Stinie has anything to do with their
personal financial data. It’s self-evident that the security of ICT systems has
top priority. Just as their robustness. Our site has to be accessible around
the clock, even at peak times. Such as the end of March when millions of
returns comes in. The Tax Information Line has to be able to cope with
millions of calls a year without any problems. In short, our ICT systems
have to be shock-resistant, or else the Netherlands would grind to a halt.
At the same time they also have to be flexible enough for us to adapt them.
When the government amends regulations or society demands new
applications such as for mobile devices. And of course the systems have
to be secure enough to keep criminals out.
The Tax and Customs
Administration
as an ICT organization
Information Technology plays an increasingly important part in everything the Tax and Customs Administration does. It’s not hard to imagine
that collecting € 200 billion of tax money annually is only feasible because
of a high level of computerization. However massive the processing is,
it’s our job to keep it as personal as possible for everyone.
34
How does the Tax and Customs Administration work?
The digital society
The Tax and Customs Administration is part of an increasingly digitized
society. In some areas we keep a very close eye on developments, such as the
consequences of the rise in online trade. And in other areas we stay ahead
of the game, like in terms of linking data. In the future we want to continue
improving our services by making use of digital possibilities. For instance,
how do we use social media? How do we accommodate developments on
the internet which enable any private individual to become an importer or
exporter? And how do we guarantee the privacy of personal data if we’re
able to use the new ICT options to link data sets more efficiently? These
are questions we need to find answers to in the future.
“Recently I also used the internet to report
a change in our situation”
35
Online
www.belastingdienst.nl
www.youtube.com/belastingdienst
Phone
Tax Information Line (BelastingTelefoon)
Phone: 0800 0543 (free of charge)
Tax Information Line Non-Resident Tax Issues (BelastingTelefoon Buitenland)
Phone: (055) 5 385 385
Phoning from abroad: +31 555 385 385
Tax Information Line for Cars (BelastingTelefoon Auto)
Phone: 0800 0749 (free of charge)
Customs Information Line (BelastingTelefoon Douane)
Phone: 0800 0143 (free of charge)
Phoning from abroad: +31 45 574 30 31
Intermediaries Help Desk
You can reach the Intermediaries Help Desk
through the Tax Information Line: 0800 0543
Follow us on Twitter, Facebook and LinkedIn
Contact
36
37
Wat is de Belastingdienst?
This brochure is a publication of:
Tax and Customs Administration
Center for Knowledge and Communication
PO Box 18200 | 3501 ce Utrecht
November 2013
al 440 - 1z*1fd eng

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