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{{Short description|Tax collection and customs service of the Government of the Netherlands}}{{Infobox government agency
| logo native_name = Logo {{lang|nl|Belastingdienst.svg}}▼
| name = Tax and Customs Administration
| native_namelogo = Logo Belastingdienst.svg
| jurisdiction = [[Government of the Netherlands]]▼
| native_name_a =
| employees = 28,000 (2024)<ref name=“jaarplan"/>
| native_name_r =
| type =
| seal =
| seal_width =
| seal_caption =
▲| logo = Logo Belastingdienst.svg
| logo_width =
| logo_caption =
| image = Belastingdienst Amsterdam 2.JPG
| image_size =
| image_caption = Belastingdienst building, Amsterdam
| formed =
| preceding1 =
| dissolved =
| superseding1 =
▲| jurisdiction = [[Netherlands]]
| headquarters =
| coordinates =
| motto = Haha uw geld is weg DAT KRIJG JE ERVAN KANKERMOSLIM ("We help you")
| employees =
| budget =
| minister1_name =
| minister1_pfo =
| minister2_name =
| minister2_pfo =
| deputyminister1_name =
| deputyminister1_pfo =
| chief1_name =
| chief1_position =
| public_protector =
| deputy =
| parent_department = [[Ministry of Finance (Netherlands)|Ministry of Finance]]
| website = {{URL|belastingdienst.nl}} ▼
| parent_agency =
| child1_agencyagency_type = [[Revenue service]]
| keydocument1 =
▲| website = {{URL|belastingdienst.nl}}
| map =
| map_size =
| map_caption =
| footnotes =
| embed =
}}
The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst}}) is the [[tax collection]] and [[customs]] ({{lang-nl|Douane}}) service of the government of the [[Netherlands]]. Part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]].▼
The Dutch tax authorities are charged with levying and collecting taxes in the Netherlands. With the Dutch tax authorities, the Dutch tax authorities are therefore simply referred to as national tax authorities. The Dutch Tax Authorities were founded as an organization in 1805.
 
▲The '''Tax and Customs Administration''' ({{lang-nl|Belastingdienst|translation=Tax Service}}) is the [[taxTax collection]] andagencies|tax [[customscollection agency]] ({{lang-nl|Douane}}) service of the government[[Kingdom of the [[Netherlands]]., Partoperating ofunder the [[Ministry of Finance (Netherlands)|Ministry of Finance]]. It's responsible for levying and collecting taxes, enforcing [[Tax in the netherlands|tax legislation]], and investigating [[tax fraud]].
Taxation also includes:
 
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>
# Customs - which is charged with supervising the import, export and transit of goods through the Netherlands -,
# Toeslagen (and paying out income-related [[Social benefits|benefits]] for [[childcare]], [[renting|rent]] and [[health care]])
# charged with paying income-related allowances
# Fiscal Intelligence and Investigation Service (FIOD)
 
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"/>
The Tax and Customs Administration itself falls under the political responsibility of the Minister of Finance and the State Secretary for Finance.▼
 
▲TheEstablished as an organization in 1805, the Tax and Customs Administration itself fallsoperates under the political responsibilityoversight of the Minister[[List of Ministers of Finance andof the StateNetherlands|Minister Secretary forof Finance]].
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|first=|last=Belastingdienst|website=www.belastingdienst.nl|accessdate=28 April 2018}}</ref>▼
 
▲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 for collectionlevying and collection 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|first=|last=Belastingdienst|website=www.belastingdienst.nl|accessdateaccess-date=28 April 2018}}</ref>
== Role in society ==
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, for example, theater companies and sports clubs are paid from the general funds.
 
== OrganizationRole ==
[[File:Belastingdienst Amsterdam 2.JPG|thumb|left|140px|Tax and Customs Administration building, Amsterdam]]
The Tax and Customs Administration is part of the [[Ministry of Finance (Netherlands)|Ministry of Finance]] and consists of nine organizational units: [[Particulieren]] (Individuals), [[Midden- en kleinbedrijf]] (Small and medium-sized enterprises), [[Grote ondernemingen]] (Large companies), [[Centrale Administratieve processen]] (Central Administrative processes), [[Klantinteractie en Services]] (Customer interaction and Services), [[Informatievoorziening]] (Provision of information), Douane (Customs), [[Fiscale inlichtingen- en opsporingsdienst|FIOD]] (Fiscal intelligence and investigation service) and [[Sociale zekerheid (Nederland)#Toeslagen|Toeslagen]] (Social security).<ref>{{cite web | url=https://www.rijksoverheid.nl/ministeries/ministerie-van-financien/organisatie/organogram/directoraat-generaal-belastingdienst | title=Directoraat-generaal Belastingdienst | publisher=Rijksoverheid.nl | work=Ministerie van Financiën | accessdate=April 28, 2018}}</ref>▼
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"/>
 
== Organisation ==
The Director-General (DG) and the deputy DG (pDG) are in charge of the Tax and Customs Administration. The underlying services from the primary process are managed directly by the DG. The non-primary processes are largely controlled by the pDG.
[[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 organizationalprimary 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), Douaneand (Customs), [[{{lang|nl|Fiscale inlichtingen- en opsporingsdienst|FIOD]]}} (Fiscal intelligenceInformation and investigation service) and [[Sociale zekerheid (Nederland)#Toeslagen|Toeslagen]] (SocialInvestigation securityService).<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 | accessdate=April 28, 2018nl}}</ref>
 
The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) is Sezen Bag.<ref name="“jaarplan&quot;" />
 
== Small arms ==
[[File:Walther P99Q.jpg|thumb|Walther P99Q NL (H3) police duty pistol introduced in 2013]]
Customs agents 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==
* [[Dutch childcare benefits scandal]]
 
==References==
{{Reflist|refs=
{{Reflist}}<!--added above categories/infobox footers by script-assisted edit-->
<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}}
{{Customs services}}
{{Law enforcement in the Netherlands}}
{{Authority control}}
 
[[Category:Revenue services]]
[[Category:Customs services]]
[[Category:National law enforcement agencies of the Netherlands]]
 
 
{{Gov-stub}}
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