Chapter 9

in force

Wijze van heffing

Income Tax Act 2001 (Wet inkomstenbelasting 2001) · Articles: 9

Section 9.1

Heffing bij wege van aanslag

9.1 Article 9.1

The tax referred to in Articles 2.7 and 2.8 shall be levied by way of an assessment.

9.2 Article 9.2

The preliminary levies are:

9.3 Article 9.3 repealed

9.4 Article 9.4

An assessment is established if:

9.4a Article 9.4a

Simultaneously with the tax assessment, the inspector shall determine by way of an appealable decision and state separately on the tax assessment…

Section 9.2

9.5 Article 9.5

A provisional assessment shall be revised by the inspector upon request, insofar as that provisional assessment has been determined at an amount…

9.5a Article 9.5a

By way of derogation from Article 9.5, in the period during which the percentages for bank balances and for debts, as referred to in Article 5.2…

9.6 Article 9.6

An ex officio reduction of a tax assessment shall be effected exclusively in accordance with this article.

9.7 Article 9.7

The provisions of Chapter V, Section 1a, of the General State Taxes Act (Algemene wet inzake rijksbelastingen) shall apply mutatis mutandis to…