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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 = 2728,000 (20222024)<ref name=“jaarplan"website-org-tasks" />▼
| nativenamer =
| parentagency parent_department = [[Ministry of Finance (Netherlands)|Ministry of Finance]]▼
| patch =
| patchcaptionwebsite = {{URL|belastingdienst.nl}}
| agency_type = [[Revenue service]]
| logo = Logo Belastingdienst.svg
| logocaption =
| badge =
| badgecaption =
| flag =
| flagcaption =
| commonname =
| abbreviation =
| motto =
| mottotranslated =
| formed =
| preceding1 =
| dissolved =
| superseding =
▲| employees = 27,000 (2022)<ref name="website-org-tasks" />
| volunteers =
| budget =
| country = Netherlands
| constitution1 =
| speciality1 = tax
| speciality2 =
| headquarters =
| sworntype =
| sworn =
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| minister1name = <!-- up to | minister6name = -->
| minister1pfo = <!-- up to | minister6pfo = -->
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▲| 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|translation=Tax Service}}) is the [[tax collection]] and [[Customs|customs agency]] 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, enforcing [[Tax in the netherlands|tax legislation]] and investigating [[tax fraud]] in the [[Netherlands]].▼
 
▲The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst|translation=Tax Service}}) is the [[taxTax collection]] andagencies|tax [[Customs|customscollection agency]] of the [[Kingdom of the Netherlands]]., Itoperating is 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 [[tax fraud]] in the [[Netherlands]].
In addition to managing tax revenue, the Tax and Customs Administration also contains the [[Fiscal Information and Investigation Service]] (FIOD) which specializes in investigating financial and economic crimes, including tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, the Tax and Customs Administration also administered [[customs duties]] and managed ''Toeslagen'', which payed out income-related [[Social benefits|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>▼
 
▲In addition to managing tax revenueAdditionally, the Tax and Customs Administration also contains the [[Fiscal Information and Investigation Service]] (FIOD), which specializesspecializing in investigating financial and economic crimes, including tax evasion, money laundering, and other forms of fiscal fraud. Until 2020, the Tax and Customs Administrationit also administered [[customs duties]] and managedoversaw ''Toeslagen'', which payed outdistributed income-related [[Socialsocial benefits|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>
Established as an organization in 1805; it falls under the political responsibility of the [[List of Ministers of Finance of the Netherlands|Minister of Finance]].▼
 
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 state government tax service, there are many other tax authorities, such as municipal tax authorities, responsible for levying and collecting local taxes, including waste, property, municipal, and water 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;, itthe Tax and Customs Administration fallsoperates under the political responsibilityoversight of the [[List of Ministers of Finance of the Netherlands|Minister of Finance]].
 
▲In addition to the state government tax service, there are many other tax authorities, suchthese asare the municipal, provincial, and [[Water board (Netherlands)|water board]] tax authorities,. These entities are responsible for levying and collecting local taxes, includingwhich include waste, propertywater, municipalproperty taxes, and water taxesothers.<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 raisinglevying theand incomecollecting oftaxes in the governmentNetherlands throughand taxation[[Dutch andCaribbean]] customsto dutiesgenerate revenue for [[Government of the Netherlands|the government]]. It leviesoversees both [[direct taxes]], suchwhich asinclude [[Income tax|income]], [[Dividend tax|dividend]], [[Gift tax|gift]] and property[[inheritance tax]], andas well as [[indirect taxes,]] such aslike [[value added tax]], excise[[corporate dutiestax]], vehicle[[car tax]] and [[environmental taxes]]. From thisThe income, generalgenerated provisionsfrom arethese paid,taxes suchsupports asfunding roads,for schoolspublic andservices certainsuch benefitsas (assistancehealthcare, allowanceseducation, child allowance). Furthermoreinfrastructure, manysocial subsidies from, notably, theatre companiesbenefits and sportssubsidies.<ref clubs are paid from the general funds.name=“jaarplan"/>
 
== 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 ==
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==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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