At the request of many of our clients we receive electronic copies of their tax assessments (and similar communications) so that we can assess them. We receive these copies directly from the Dutch Tax and Customs Administration.
However, the Dutch Tax and Customs Administration has recently experienced technical problems with the emailing of electronic copies of tax assessments to tax advisors. The problem appeared to be primarily confined to the transmission of both provisional and final 2014 and 2015 corporate income tax assessments and 2014 personal income tax assessments. Hard copy assessments and similar communications are, however, being sent directly to taxpayers. The Dutch Tax and Customs Administration recently sent out hard copy provisional personal and corporate income tax assessments for 2015.
The Dutch Tax and Customs Administration has indicated that the technical problems have now been solved and we are again receiving electronic copies of tax assessments for our clients, albeit belatedly. The Dutch Tax and Customs Administration has announced that the transmission of electronic copies is not complete, however. Unfortunately it is not possible to indicate which electronic copies of tax assessments have not been or will be sent to us. It is therefore possible that we have not received an electronic copy of your tax assessment, while you have been sent the original hard copy.
If you receive a hard copy assessment (or have recently received one) and do not receive (or have not received) notification from us about this although you normally do so, would you please send a copy of the hard copy assessment to your contact at Meijburg & Co. We will then review the assessment as soon as possible and inform you about our findings. This is important to ensure that deadlines, particularly payment deadlines, are adhered to since the initial time of payment for many provisional 2015 assessments is February 28, 2015.
If you have already recently received a response from us in respect of an imposed tax assessment, you obviously do not need to take any action.