- Return taxes are self-calculated taxes that are included in a tax return and paid to the Tax and Customs Administration voluntarily.
- There is a notification obligation for most tax returns, which requires the taxpayer to inform the Tax and Customs Administration of any inaccuracies or incompleteness in the tax return.
- Default penalty supplements for VAT have been eliminated, and no payment default fines will be imposed after June 2, 2023, for other tax returns submitted on a voluntary basis or based on a statutory notification obligation.
- Taxpayers can request to have any previously imposed payment default fines set aside if they were not irrevocably fixed by June 2, 2023.
Source sra-nl
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