Measures to collect unpaid underpaid tax

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If underpaid tax remains unpaid by the due date, penalty interest will accrue and the tax collectors will implement measures to collect the tax.

The tax collectors use a decision support system in their work. This system helps tax collectors to decide which collection measure will result in the fastest possible coverage of the tax claim viewed in relation to the taxpayer's financial situation. 

In order to choose the right measure, information regarding the taxpayer concerned is considered in context. This includes information such as the amount of underpaid tax, payment history, income and capital and relocation history. This information has also previously been used to select collection measures. 

The information is collated and used systematically. The collation of information in this way is covered by the Personal Data Act (Section 21 of Act No. 31 of 14 April 2000).

For wage earners and pensioners, the following information is used as a basis for selecting measures:

  • Pay and equivalent benefits, unemployment benefit, disability pension, maintenance payments by order of NAV, premiums for pension schemes and reportable benefits to self-employed persons are obtained from the Certificate of Pay and Tax Deduction database.
  • Net capital, taxable shares of unit trusts and the tax value of housing are obtained from the tax assessment register.
  • Payment history concerning underpaid tax is obtained from the tax accounts.
  • Balance and interest information is obtained from the balance and interest database.
  • Information on relocation history is obtained from the National Registry.

For taxpayers who receive their tax settlement notice in the autumn, the following information is used as a basis for the selection of measures:

  • Pay and equivalent benefits, unemployment benefit, disability pension, maintenance payments by order of NAV, premiums for pension schemes and reportable benefits to self-employed persons are obtained from the Certificate of Pay and Tax Deduction database.
  • Net capital information is obtained from the tax assessment register.
  • Payment history concerning underpaid tax is obtained from the tax accounts.
  • Owner information is obtained from the Register of Legal Entities.
  • Balance and interest information is obtained from the balance and interest database.
  • Information on relocation history is obtained from the National Registry.

The Directorate of Taxes is responsible for collecting taxes and duties, while municipal tax collectors are responsible for carrying out the day-to-day work relating to this collection process.

 

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