The Deputy Minister of Finance has published an amendment to the Tax and Customs Administration Administrative Fines Decree. This amending decision sets out the penalty policy for platform operators that fail to comply with information obligations.
The Protocol on the Notification and Settlement of Tax Offences and Offences in the Field of Customs and Surcharges (AAFD Protocol) has been replaced by a new protocol, the AAFD Protocol 2023 (S tcrt. 2023, 16878), with effect from 1 July 2023. The BBBB refers to the AAFD protocol in a few places. These sections will be updated.
This Decision shall enter into force on 1 February 2024.
Source: www.taxence.nl
