Taxes, what happens if you don't pay on time?
Most entrepreneurs pay their taxes on time. However, it happens that an assessment is not paid on time.
When the payment term has expired, a (free of charge) payment reminder will be sent to good payers for income tax assessments. This is followed by a reminder, for which € 7 or € 15 is charged. You then have 10 days to pay.
Then the writ of execution follows. This is an important document. In the preamble it says "In the name of the king" and this injunction gives an enforceable title, about which more.
This writ of execution no longer needs to be served in person by the tax bailiff, but can simply be sent by the tax collector by post. The costs of this writ of execution are substantial, at least € 40 and about 5% of the amount to be paid, with a maximum of € 11970.
This enforceable title gives the recipient and the bailiff a number of important tools to collect the tax debt.
First of all, the recipient can make a so-called government claim for small debts (maximum € 1000 per assessment). He can then (as if it were a direct debit) have a maximum amount of € 500 debited from your bank account. He can also use the credit space here if you are allowed to be in the red. If there are also wages, the recipient can also make a claim under your employer.
The bailiff can seize your assets. He can seize bank accounts. He can seize your debtors, which means that the claim you have on that debtor may no longer be paid to you, but to the tax bailiff.
The bailiff can also seize your immovable property and your movable property. The attachment of movable property can be placed on the business inventory and supplies as well as on the domestic inventory. In the event of seizure of movable property, an execution period of at least four weeks is normally set. You then have four weeks to arrange your affairs and reach a solution with the recipient, after which a so-called public executory sale will take place.
Vehicles will also be confiscated. Particular attention deserves in this the so-called ANPR action (Automatic NumberPlate Recognition). Traffic controls take place in collaboration with the police and other government agencies. All outstanding fines and other receivables such as tax assessments are included in a large database. A scan car recognizes the license plate of the person who still has something open and a motorcycle agent leads the person to the action location. If tax is still outstanding, if you do not pay on the spot, the bailiff will confiscate the car. In the case of ordinary fittings, use is usually left until the sale date, with ANPR promotions this is different. In most cases, the vehicle is taken away by the bailiff, so you can start walking.
Mr. RP (Rob) van Zon
Technical advisor at the National Collection Center of the tax authorities