Chapter IVA

In this Chapter and the provisions based thereon, the following definitions apply:

There is a basic registration of income in which income data with corresponding temporal and meta-characteristics are recorded. The income datum…

The purpose of the basic registration of income is to provide recipients with income data.

For the determination of the income data referred to in Article 21, part e, under 1°, the rules applicable to the levying of income tax shall apply…

The inspector shall enter the notation "under investigation" with respect to an income datum if, in relation to that income datum:

The inspector shall provide a recipient, upon their request, with income data including the associated temporal and meta-characteristics.

A recipient shall use income data exclusively for the exercise of a power to use such data granted pursuant to a statutory provision.

Insofar as a recipient exercises a power to use the income data granted pursuant to a statutory provision, he shall use the income data as it is…

A recipient who has reasonable doubt regarding the accuracy of an authentic datum that they have received from the basic registration of income shall…

Insofar as Article 21g, paragraph 1, is applicable, a data subject who is requested by a recipient to provide income data is not required to provide…

The income data referred to in Article 21, part e, sub 2°, as announced with the original decision of the recipient pursuant to Article 21f…

For the application of Articles 21d and 21j, the term ex officio reduction shall also include a revision as referred to in Article 9.5, paragraph 1…

In cases to be designated by ministerial regulation, an incorrect income statement shall be reduced by the inspector ex officio.