Tax and Customs Administration: Difference between revisions

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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>
 
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 on-time payment was made by over 90% of individuals.<ref name="jaarplan2024">{{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>
 
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]].
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== 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 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="jaarplan2024" “jaarplan2024”/>
 
== 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 name="jaarplan2024">{{citeCite web | url=https://wwwover-ons.rijksoverheidbelastingdienst.nl/ministeriesorganisatie/ministerieorganisatie-vanen-financientaken/organisatie/organogram/directoraat-generaal-belastingdienst | titleaccess-date=Directoraat2024-08-generaal Belastingdienst29 | publisherwebsite=Rijksoverheidover-ons.belastingdienst.nl | work=Ministerie van Financiën | date=22 March 2010 | access-date=28 April 2018}}</ref>
 
The Director-General (DG) is Peter Smink and the Deputy Director-General (pDG) areis inSezen charge of the Tax and Customs Administration. The underlying services from the primary process are managed directly by the Director General. The non-primary processes are largely controlled by the pDGBag.
 
== Small arms ==