Chapter VIII

Any person who, pursuant to tax law, has been summoned to provide data and information orally to the inspector and who causes themselves to be…

The powers of a body may be exercised and its obligations may be fulfilled by each director.

The powers and obligations of a minor, a person placed under curatele, a person who has been declared in a state of bankruptcy, or to whom the…

Following a person's death, his successors under universal title may, in the exercise of the powers and the performance of the obligations which the…

For valid reasons, the inspector may exclude representation in the performance of an obligation by a person who is himself capable of such…

The provisions of this Section do not apply with regard to criminal proceedings.

Everyone is obliged, upon request, to provide the inspector with:

With regard to a company with a capital divided in whole or in part into shares in which a body not established in the Netherlands or a natural…

The person to whom the data and information referred to in Article 53, paragraphs 2 and 3, relate is obliged, in accordance with rules to be…

The obligation referred to in Article 47, paragraph 1, point (b), applies without prejudice to a third party in whose possession data carriers are…

The data and information must be provided clearly, definitively and without reservation, orally, in writing or in any other manner — at the…

By ministerial regulation, the person who is required to use the citizen service number (burgerservicenummer) for the benefit of the national tax…

Any person who has the use of a building or land is obliged, upon request, to grant the inspector and the experts designated by him access to all…

No person may successfully invoke the circumstance that they are bound to secrecy on any grounds whatsoever, not even if such obligation has been…

Persons subject to an accounting obligation are required to keep records of their financial position and of everything concerning their business…

If, with regard to an assessment, an additional assessment, or a supplementary levy to be imposed, or a decision to be taken, the obligations…

With regard to persons subject to the administrative obligation as referred to in Article 52, the obligations regulated in Articles 47 and 48 up to…

With regard to a refusal to comply with obligations for the benefit of the taxation of third parties, only holders of a spiritual office, civil-law…

Reporting platform operators as referred to in Article 10j, paragraph 1, and 10l, paragraph 2, of the International Assistance in the Levying of…

Reporting crypto-asset service providers as referred to in Article 10ob, paragraphs 1 and 2, and Article 10od, paragraph 4, of the International…

The person subject to the administrative obligation who fails to comply, or fails to comply in full, with the demand to make data carriers, or the…

Our Ministers, public bodies and legal entities that have acquired legal personality by or pursuant to a special act, the institutions and services…

The obligations which exist towards the inspector pursuant to this section shall also apply towards any other official of the national tax…

Articles 47, 47b, 48, 49, 49a, 51, 52a, 53, 53a, 54, 55 and 56 shall apply mutatis mutandis to data and information that may be relevant for the…

In petitions, applications, appeals, statements of defence and notices of objection, any person who does not have a permanent residence or place of…

The invitation to file a tax return to a person who does not have a permanent residence or place of business in the Netherlands, as well as the…

With regard to a petition submitted after the expiry of the time limit, Article 6:11 of the General Administrative Law Act (Algemene wet…

We reserve the right to establish provisions by Order in Council to ensure the levying and collection of tax from those who do not have a permanent…

Our Minister is authorised to issue regulations for the implementation of tax law.

Our Minister is authorised, in certain cases or groups of cases, to provide relief for inequities of a compelling nature that may arise in the…

In order to promote an efficient formalisation of the debt arising from a tax law or of the administrative fine to be imposed pursuant to a tax law…

An incorrect tax assessment or decision may be reduced by the inspector of his own motion. A reduction, exemption or refund provided for in tax law…

The administrative fine imposed by court order may be remitted in whole or in part by Our Minister.

The inspector shall, in respect of the national taxes to be designated by order in council, grant the taxpayer or the withholding agent access to the…

Prior to the designation of national taxes by Order in Council as referred to in Article 66a, paragraph 1, the inspector may, with regard to those…

It is prohibited for any person to disclose information regarding the person or assets of another, which has become known to him or has been…