There will be a separate penalty decision against which you can lodge an objection and appeal. The fine is at least € 4,411, if you forge things or commit a similar offense, the fine is even € 5,514. There are also special fines, such as ignoring the withholding for private use of the company car. When black money is found, etc., the fine can even amount to 300%. aggravating circumstance: fine 100% (examples are cases involving repetition, collusion, etc.).intent: a fine of 50% (examples of knowingly and intentionally acting or omission as a result of which too little tax has been or is being levied).

gross negligence: fine 25% (examples of this are carelessness, carelessness, reprehensible behavior, negligence).You could argue that there is absence of all blaim (In Dutch “afwezigheid van alle schuld”) or if there are extreme circumstances (your adviser or accountant is in intensive care).Īn offense fine is something else, it is determined on the basis of the degree of guilt. You cannot actually wriggle out of a default fine. There are default fines (Article 67a of the AWR) and offense fines. Due to the administrative processes at the tax authorities, this is not always possible, so ask for this if you are fined. Judges often rule that it is sufficient that the tax authorities can substantiate the sending. The tax authorities must make it plausible that the tax return form and the reminder have been received by you, i.e. If you were on time, but the mail took too long, then the sending or dispatch theory applies if you were demonstrably on time, the post will not charge you for the delay. This must be based on the general principles of good governance. If you are late, you will receive a so-called 10-day note. The tax authorities must give you a reasonable period. If you do this for the second time, the fine even amounts to € 5,514.

If you would submit your corporate income tax return too late, the fine would even be € 2,757. The fine can increase even up to € 5,514 if you are systematically late. If you submit your income tax return too late, you will receive a fine of € 385. If you fail to do this, you can be fined € 2,757. If you have not received an invitation and you should know that you have to file an income tax return, you must request an invitation yourself. That doesn’t mean you should sit down and wait for a blue letter on your mat. Not everyone who is a taxpayer is invited to file a tax return. You can also get a fine if you don’t pay in time or don’t pay the entire tax claim. The tax authorities can raise a fine if you didn’t file your tax return or filed it too late. Fine for filing your income tax return late or not at all

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