Tax office loses letters

Secretary of State for Revenue and Revenue Marnix van Rij officially recognized that the problem of loss of correspondence from taxpayers in the tax service exists. Initially, the issue was raised after the publication of the results of a survey of tax consultants in early June. The problem attracted the attention of parliamentarians. The reaction of the Secretary of State for Taxes and Levies followed in a letter to the House of Representatives dated 27/06/2022.

The results of a survey of tax consultants outlined the main problems in the work of the Dutch tax administration. Such surveys are traditionally conducted every two years among members of two associations of tax consultants - NOB (Nederlandse Orde van Belastingadviseurs) and RB (Register Belastingadviseurs).

Loss of mail

Tax consultants unanimously say that too much mail, including registered letters, is lost in the tax authorities. Many consultants prefer to send important documents by e-mail, but, unfortunately, this is not yet formally accepted by the tax authorities.

Difficulties in communication with the tax

In addition to the loss of mail, tax consultants are also unhappy with the difficulties in contacting representatives of the tax authorities. For NOB members, who are often tax specialists in large companies, the environment is more favorable, they have a permanent contact person in the tax office. But RB members mainly advise representatives of small and medium-sized businesses (kleine en middelgrote bedrijven - MKB), and for them the lack of necessary contact with the tax authorities can be critical.

Nearly ten million letters a year

Parliamentarians asked the government questions: “How is it possible that letters and postal items, even those sent by registered mail, get lost in the tax office? Do you agree that this is, to put it mildly, undesirable?

In response, Secretary of State for Revenue Marnix van Rij replied: “It's a really undesirable situation where mail gets lost or delayed. However, the exact extent of this problem cannot be determined.”. He further identified the reasons:

• The IRS receives almost ten million letters annually from dozens of offices across the country.
• There is no central system for recording all incoming correspondence.
• A significant part of the correspondence is digitized, but not all.
• Letters are sometimes lost even during delivery: an incomplete address is specified, an internal forwarding was required, and so on.

Consequences of loss

The most significant tax and formal legal consequences can arise from the loss of documents that must be submitted to the tax authorities within a certain period, for example, an application or notice of objection. In these cases, a dispute arises as to whether the document was filed on time.

However, in these cases, the law requires the tax authorities to send proof of receipt to make it clear that the document has been received by the tax authorities. The time of receipt is also indicated so that no discussion arises. In addition, you can duplicate the sending of documents in digital form.

Electronic document management

MPs ask: “Why hasn’t the tax service established electronic document management so far?”. Secretary van Rij explains this by saying that sending emails by or on behalf of taxpayers can run the risk of losing or stealing sensitive data. That is why electronic communication with the tax authorities is not possible in all situations.

About trust

Secretary of State for Revenue Marnix van Rij asked the Tax and Customs Administration to keep in touch with taxpayers and tax advisors. “The starting point in such relationships is trust”, he emphasized. But problematic situations require additional attention, and Van Rij set the task of holding consultations on these issues.