The amendments to article 23(2) of the Implementing Regulations of the 1994 General Tax Law relating to the issuance of preliminary tax assessments were published in the Official Gazette, No. 2405 .

The amendments are summarized below.

Under the current Article 13 of the 1994 General Tax Law and Article 23(2) IRGTL, tax inspectors in the Netherlands may make one or more preliminary assessments at their own discretion. The amended law relates to the rights of the taxpayer with respect to this assessment.

The taxpayer may request the tax inspector to review an issued preliminary assessment if:

  • The relevant legislation is incorrectly applied ; or
  • The taxpayer claims to possess information that would lead to a more accurate preliminary assessment.

The tax inspector does not have to review an issued preliminary assessment if:

  • The amount of the preliminary assessment does not significantly deviate from the expected final tax assessment.