Belastingdienst visits companies for ‘loonbelasting ‘(payroll tax) observations and verification of administration
As of June 1st, Belastingdienst Caribisch Nederland started again to visit companies to verify if the data that is registered for the ‘loonheffing’ (payroll tax), corresponds to the persons ostensibly employed in the company.
It will also be checked in the administrations of companies whether the tax returns or tax assessments have been submitted or have been imposed for the correct amounts . The recent relaxation of the Corona measures allows these visits again.
‘Loonheffing’ (Payroll tax) observations
For observations at companies aimed at the completeness of registered employees in the payroll administration, the employees present will be asked to identify themselves. In this way it can be checked whether these employees have been registered for ‘loonheffing’ (payroll tax) by their employer. It is not announced in advance which company will be visited and when.
Verification administrations
The visits for the verification of the administrations of companies on the correct payments of taxes are announced in advance. The companies, or their advisers, can then prepare for the arrival of the audit staff. This allows the verification to take place expeditiously and that is pleasant for everyone.
The Belastingdienst Caribisch Nederland emphasizes that most companies are following the rules. But there are also entrepreneurs who fail to meet their obligations. This has a negative effect on society. It will also penalize those who do meet their obligations. And that is a form of unfair competition. That is not only bad for the specific industry but for the entire community. For these reasons, supervision of tax compliance is important.