Source Rijksoverheid (in Dutch)
Source Taxlive (in Dutch)
Earlier this week, the cabinet announced that entrepreneurs will have four weeks to send an explanation of why they need a tax extension. However, such a statement (for example from an accountant or sector organization) is no longer necessary, State Secretary Vijlbrief reports to the House of Representatives.
From the moment a company reports, the collections are immediately stopped. This concerns the assessment for income tax, corporate tax, turnover tax and payroll taxes. The break lasts three months.
Entrepreneurs can also request an extension for a longer period. In that case, the tax authorities will ask for additional information.
Procedure
An entrepreneur can submit the request for deferment of payment by sending a letter to:
Tax and Customs Administration
PO Box 100
6400 AC Heerlen
From the moment the entrepreneur reports, the collection of his tax debts for income tax, corporate tax, sales tax / VAT and payroll tax is immediately stopped. This means that the entrepreneur actually receives a deferment of payment immediately.
Postponements longer than three months require additional information to assess whether the financial problems were mainly caused by the corona crisis. The entrepreneur can use the first three months to provide this information.
The cabinet is now investigating which information is required and how it can be supplied as simply as possible , Vijlbrief writes to the House of Representatives. Earlier this week, the professional association of tax advisers NOB had severely criticized the confusion surrounding the expert statement.
