- Starting from January 1, 2024, Article 30ia of the General Tax Act (AWR) will also apply to the tax interest charged for additional wage and/or sales tax assessments.
- This article allows tax inspectors to reduce tax interest in situations where the tax due was already partially paid during the tax interest period.
- The Fiscal Collective Act 2023 (UN 2022/28.2) states that the amendment to Article 30ia AWR for wage and sales tax will come into force at a later date determined by Royal Decree.
- However, due to a Supreme Court judgment on November 18, 2022 (UN 2022/51.16), it has been decided to bring the amendment into effect earlier than 2026.
- Therefore, Article 30ia AWR for wage and sales tax will now be effective from January 1, 2024.
- The 2023 End-of-Year Regulations provide further guidelines for requesting a reduction of tax interest for wage and sales tax based on Article 30ia AWR.
Source Taxlive
