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{{Short description|Tax collection and customs service of the Government of the Netherlands}}{{Infobox government agency
| nativenamea native_name = {{lang|nl|Belastingdienst}}▼
{{Infobox law enforcement agency
| agencynamelogo = Tax and Customs Administration = Logo Belastingdienst.svg
| jurisdiction = [[Government of the Netherlands]]
▲| nativenamea = {{lang|nl|Belastingdienst}}
| employees = 28,000 (2024)<ref name=“jaarplan"/>
| nativenamer =
| parentagency parent_department = [[Ministry of Finance (Netherlands)|Ministry of Finance]]▼
| patch =
| website = {{URL|belastingdienst.nl}}▼
| patchcaption =
| agency_type = [[Revenue service]]
| logo = Logo Belastingdienst.svg
| logocaption = Tax and Customs Administration logo
| badge =
| badgecaption =
| flag =
| flagcaption =
| commonname =
| abbreviation =
| motto = {{lang|nl|Leuker kunnen we het niet maken, wel makkelijker}}
| mottotranslated = We cannot make it more fun, but we can make it easier
| formed =
| preceding1 =
| dissolved =
| superseding =
| employees =
| volunteers =
| budget =
| country = Netherlands
| constitution1 =
| speciality1 = customs
| speciality2 = tax
| headquarters =
| sworntype =
| sworn =
| unsworntype =
| unsworn =
| minister1name = <!-- up to | minister6name = -->
| minister1pfo = <!-- up to | minister6pfo = -->
| chief1name =
| chief1position =
▲| parentagency = [[Ministry of Finance (Netherlands)|Ministry of Finance]]
| child1agency = <!-- up to | child7agency = -->
| anniversary1 = <!-- up to | anniversary6 = -->
| award1 = <!-- up to | award6 = -->
▲| website = {{URL|belastingdienst.nl}}
| footnotes =
}}
The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst}}) is the [[tax collection]] and [[Customs|customs service]] of the [[Kingdom of the Netherlands]]. It is part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]] and is responsible for levying and collecting taxes in the [[Netherlands]].▼
 
▲The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst|translation=Tax Service}}) is the [[taxTax collection]] andagencies|tax [[Customs|customscollection serviceagency]] of the [[Kingdom of the Netherlands]]., It isoperating part ofunder the [[Ministry of Finance (Netherlands)|Ministry of Finance]]. and isIt's responsible for levying and collecting taxes, enforcing [[Tax in the netherlands|tax legislation]], and investigating [[Netherlandstax fraud]].
Besides tax revenue, other operational areas of the Tax and Customs Administration include:
* [[Customs]], supervising the import, export and transit of goods through the Netherlands
* ''Toeslagen'', paying out income-related [[Social benefits|benefits]] for [[childcare]], [[Renting|rent]] and [[health care]]
* The [[Fiscal Information and Investigation Service]] (FIOD)
 
Additionally, the Tax and Customs Administration contains the [[Fiscal Information and Investigation Service]] (FIOD), specializing in tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, it also administered [[customs duties]] and oversaw ''Toeslagen'', which distributed income-related social benefits. These responsibilities have since been transferred to separate agencies named ''Douane'' and ''Dienst Toeslagen'', respectively.<ref name="website-org-tasks">{{Cite web |last=Belastingdienst |date=2022-06-09 |title=Organization and tasks |url=https://over-ons.belastingdienst.nl/organisatie/organisatie-en-taken/ |access-date=2024-08-29 |website=Belastingdienst}}</ref>
The Tax and Customs Administration was founded as an organisation in 1805; it falls under the political responsibility of the [[List of Ministers of Finance of the Netherlands|Minister of Finance]]. Two [[Secretary of state|State Secretaries]] within the Ministry of Finance in the [[Fourth Rutte cabinet]] work with the Tax and Customs Administration.<ref>[https://over-ons.belastingdienst.nl/marnix-van-rij-is-de-nieuwe-staatssecretaris-van-de-belastingdienst/ "Marnix van Rij is de nieuwe staatssecretaris van de Belastingdienst"], Tax and Customs Administration (in Dutch), 11 January 2022.</ref>
 
In 2024, it reported that tax compliance was high with a compliance deficit of 0.4% (missed tax revenue due to incorrect declarations), tax morale and trust in tax authorities scored more than 3 out of 5, and timely tax declaration and payment was made by over 90% of individuals.<ref name=“jaarplan"/>
In addition to the government tax service, there are many other tax authorities, such as the municipal tax authorities that deal with the collection and collection of local taxes.<ref>{{cite web|url=http://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/individuals|title=Individuals|last=Belastingdienst|website=www.belastingdienst.nl|access-date=28 April 2018}}</ref>▼
 
Established as an organization in 1805, the Tax and Customs Administration operates under the political oversight of the [[List of Ministers of Finance of the Netherlands|Minister of Finance]].
 
▲In addition to the government tax service, there are many other tax authorities, suchthese asare the municipal, provincial, and [[Water board (Netherlands)|water board]] tax authorities. thatThese dealentities withare theresponsible collectionfor andlevying collectionand ofcollecting local taxes, which include waste, water, property taxes, and others.<ref>{{cite web|url=http://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/individuals|title=Individuals|last=Belastingdienst|website=www.belastingdienst.nl|access-date=28 April 2018}}</ref>
 
== Role ==
[[File:Belastingdienst Amsterdam 2.JPG|thumb|left|140px|Tax and Customs Administration building, Amsterdam]]
The Tax and Customs Administration is primarily responsible for levying and collecting taxes in the Netherlands and [[Dutch Caribbean]] to generate revenue for [[Government of the Netherlands|the government]]. It oversees both [[direct taxes]], which include [[Income tax|income]], [[Dividend tax|dividend]], [[Gift tax|gift]] and [[inheritance tax]], as well as [[indirect taxes]] like [[value added tax]], [[corporate tax]], [[car tax]] and [[environmental taxes]]. The income generated from these taxes supports funding for public services such as healthcare, education, infrastructure, social benefits and subsidies.<ref name=“jaarplan"/>
The Tax and Customs Administration is responsible for raising the income of the government. From this income, general provisions are paid, such as roads, schools and certain benefits (assistance, allowances, child allowance). Furthermore, many subsidies from, notably, theatre companies and sports clubs are paid from the general funds.
 
== Organisation ==
[[File:Douane.JPG|thumb|A Dutch Customs Agency Volkswagen Golf patrol car]]
[[File:Grote Stern - ENI 03900053, Het Scheur, Port of Rotterdam, pic 1.JPG|thumb|Customs vessel ''Grote Stern'' in the [[Port of Rotterdam]] in 2015]]
The Tax and Customs Administration is part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]] and consists of nineseven primary organisational units: {{lang|nl|Particulieren}} (Individuals), {{lang|nl|Midden- en kleinbedrijf}} ([[Small and medium-sized enterprises]]), {{lang|nl|Grote ondernemingen}} (Large companies), {{lang|nl|Centrale Administratieve processen}} (Central Administrative processes), {{lang|nl|Klantinteractie en Services}} (Customer interaction and Services), {{lang|nl|Informatievoorziening}} (Provision of information), {{lang|nl|Douane}} (Customs),and {{lang|nl|Fiscale inlichtingen- en opsporingsdienst}} (Fiscal intelligenceInformation and investigationInvestigation service) and {{lang|nl|Toeslagen}} ([[Social security]]Service).<ref>{{citeCite web |title=Organisatie en taken |url=https://wwwover-ons.rijksoverheidbelastingdienst.nl/ministeriesorganisatie/ministerieorganisatie-vanen-financientaken/organisatie/organogram/directoraat-generaal-belastingdienst | titleaccess-date=Directoraat2024-generaal Belastingdienst08-29 | publisherwebsite=Rijksoverheidover-ons.belastingdienst.nl | worklanguage=Ministerie van Financiën | date=22 March 2010 | access-date=28 April 2018nl}}</ref>
 
The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) areis inSezen charge of the Tax and Customs AdministrationBag.<ref Thename="“jaarplan&quot;" underlying services from the primary process are managed directly by the Director General. The non-primary processes are largely controlled by the pDG./>
 
== Small arms ==
[[File:Walther P99Q.jpg|thumb|Walther P99Q NL (H3) police duty pistol introduced in 2013.]]
Customs Agentsagents are armed with [[Walther P5]] pistols, same as for the National Police and the [[Royal Marechaussee]].<ref>{{Cite web|url=https://www.startpagina.nl/v/maatschappij/vraag/372594/draagt-douanier-vuurwapen/|title=Draagt een douanier een vuurwapen?}}</ref>
 
==See also==
Line 73 ⟶ 38:
 
==References==
{{Reflist}}|refs=
<ref name=“jaarplan">{{Cite web |date=December 2023 |title=Jaarplan 2024 |trans-title=Year plan 2024 |url=https://open.overheid.nl/documenten/045b37ec-14e1-481c-8394-d437338eee50/file |access-date=2024-08-29 |website=Belastingdienst |language=nl |format=PDF}}</ref>
}}
 
{{Customs services}}
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