Tax plan 2013: Tax collection measures

The Tax Plan for 2013, which was presented to the Lower House of parliament by the Minister of Finance on 18 September 2012 (see Netherlands-1, News 18 September 2012), also contained several tax collection measures. The most important details are summarized below.
(a) Penalty for late filing.
Currently, a penalty for late filing can only be imposed when a tax assessment is issued. For taxpayers who repeatedly file late (corporate) income tax returns, it will become possible to iss…