The Inspector of Taxes hereby makes the following known:
Based on article 29 of the General ordinance on National Taxes a taxpayer can object to:
- a tax assessment imposed on him
- a decision, subject to objection, based on this ordinance, taken by the Inspector of Taxes.
The letter of objection has to be substantiated by arguments and must be submitted to the Inspector of Taxes within two months of the date of the assessment notice.
A letter which is submitted to the Inspector of Taxes against an assessment outside of the
aforementioned legal period, can not be deemed a letter of objection, but merely a request
to the Inspector of Taxes to reduce the assessment by virtue of the Inspector of Taxes,
based on reasons given.
Article 12 of the General ordinance on Federal Taxes states that a tax assessment which
is considered incorrect by the taxpayer can be reduced by virtue of the Inspector of Taxes
within five years after the origination of the tax debt.
Based on the abovementioned, a request for the reduction of an assessment by virtue of
the Inspector of Taxes for the various taxes and premiums: Income tax ; Wage Tax and
Premium AOV/AWW, AVBZ ; Turnover Tax ; Profit Tax ; Room Tax ; Car Rental
Tax ; Time Share Tax and any other, for the year 2008 and prior years will no longer
be accepted nor processed by the Inspector of Taxes.
With regard to assessments for the year 2009 a grace period will be granted until
June 30, 2015 in which said request can be submitted. For the sake of clarity, a letter of
objection against an assessment for the year 2009 can still be submitted, providing said letter is submitted to the Inspector of Taxes within two months of the date of the assessment notice.
PLEASE TAKE GOOD NOTICE OF THE ABOVE MENTIONED!
Philipsburg, February 13th, 2015
The Inspector of Taxes
Visiting address : Vineyardbuilding, Buncamper road 33, Philipsburg
Postal address : P.O. Box 1026 Philipsburg
Openinghours : 8.00 – 15.00
Telephone : 5422143/ 5425301/ 5425304/5423839
Fax : 5422918
