Chapter IV

in force

Levying of tax by way of payment or remittance upon filing a tax return

General State Taxes Act (AWR) (Algemene wet inzake rijksbelastingen) · Articles: 2

Section None

Levying of tax by way of payment or remittance upon filing a tax return

19 Article 19

In cases where tax law prescribes the payment of tax that has become due in a period, or the remittance of tax withheld in a period, by way of a tax…

20 Article 20

If tax that is required to be paid or remitted by way of a tax return has not been paid in whole or in part, the inspector may levy a supplementary…