The default penalty assumes that no intent is involved. If the Tax and Customs Administration suspects that the return is deliberately not submitted or submitted too late, or that the return has been deliberately completed incorrectly, the service may impose a criminal offense fine. This fine can also be imposed in the event of an additional assessment, which you will receive if a previous assessment was too low. If it turns out that the additional tax assessment is the result of deliberately or through ‘gross negligence providing incorrect or incomplete information, this will be considered an offense.
- The Tax and Customs Administration makes a distinction between intent and gross negligence for the amount of the offense fine. In case of intent, the fine amounts to 50 percent of the tax that you have deliberately concealed. With gross negligence, this is 25 percent. Have you intentionally or with gross negligence not or incorrectly declared income from savings and investments? Then the fine is 150 percent of the tax that you have deliberately withheld. With gross negligence, this is 75 percent. To estimate business taxes the use of the right calculator comes perfect now for you now. The deals are perfect and you need to have the best details for you now.
Prevention of fines
The easiest way to avoid a fine is to submit the declaration in time and in full. If you have trouble keeping your own records, it is wise to engage an accountant. An accountant will keep you informed of the deadlines and give you a warning that you must submit all administration to him before a certain date. If this is not possible on time, he will request a postponement of the declaration, so that you do not run the risk of fines.
If you have filed a declaration, but have entered incorrect figures somewhere (consciously or unconsciously), you can prevent a criminal offense fine by correcting the declaration in time. This is the so-called voluntary improvement / voluntary disclosure scheme. For example, you may have forgotten to enter an inheritance. If you voluntarily rectify this error within two years after filing the declaration, you will not pay a fine.
Lodging an objection
If you are fined, you will be notified in writing in advance. If you do not agree, for example because you can demonstrate that you accidentally submitted the tax return too late, you can contest the fine by submitting an objection. You do this by sending a notice of objection or a petition to the Tax and Customs Administration. Do you disagree with the decision on your notice of objection? Then you can appeal against this decision as a last resort.