Belastingdienst Applying For Provisional Assessment 2015 Netherlands : Tax & Customs Administration

Name of the Organization : Tax and Customs Administration
Type of Facility : Applying For Provisional Assessment
Country : Netherlands

Official Website : https://www.belastingdienst.nl/wps/wcm/connect/nl/home/home

Apply for Provisional Assessment :

You can receive an assessment for income tax, national insurance contributions and an income-dependent contribution pursuant to the Healthcare Insurance Act.

Related : Tax & Customs Administration Belastingdienst Apply For Citizen Service Number Netherlands : www.statusin.org/4779.html

An assessment is a notification from the Tax Administration informing you of the amount of tax you must pay or will be refunded.

Applying For Provisional Assessment :
How to apply for a provisional assessment depends on your situation.

You live in the Netherlands :
You apply for a provisional assessment using the program ‘Verzoek of wijziging voorlopige aanslag’ (Application for or change to the provisional assessment, only available in Dutch). You can download this program.

Are you unable or unwilling to use this program? In that case, order the form ‘Request for or change of provisional assessment 2013’ via the Tax Information Line.

Please note :
Are you an entrepreneur? In that case, you can only apply for a provisional assessment using the program ‘Verzoek of wijziging voorlopige aanslag’ (Application for or change to the provisional assessment, only available in Dutch). You can download this program.

You live outside the Netherlands :
Do you live outside the Netherlands? In that case, you must use the form ‘Application for or change to the provisional assessment for 2013 for non-resident taxpayers’. You can order or apply for this form via the Tax Information Line Non-Resident Tax Issues.

You apply once and then check each year :
You only need to apply for a provisional assessment once. After that, you will receive a letter from us in December of each year, informing you of the amount you must pay or be refunded in the next year as based on your provisional assessment. The letter also states the information used to determine this amount. You must check this information yourself and make any changes, if necessary.

Will you be refunded or must you pay tax? :
Whether you will be refunded or must pay tax depends on your situation.

Why do you receive a provisional assessment? :
You receive a provisional assessment in the current year when you are to be refunded or must pay tax or after the end of the relevant year on the basis of your return.

Into which account will my provisional assessment be refunded? :
Payment into a Dutch bank account or Payment into a bank account outside the Netherlands

How do you pay your provisional assessment? :
When you apply for or change your provisional assessment then you receive a (new) provisional assessment within 6 weeks.

Notifying us of changes :
You have to notify us of any changes that have an influence on your provisional assessment.

Do you disagree with your provisional assessment? :
Do you disagree with your provisional assessment? If so, notify us of your changes. We will adjust your provisional assessment as soon as possible.

Where can you get more information? :
Do you have any questions about your provisional assessment? If so, call the Tax Information Line Non-resident Tax Issues.