The limited powers of the Tax receiver.
The tax receiver is government’s general bill collector, which means he/she has the job to collect any bill the Government sends the citizen.
This means that the Receiver has the duty to accept/collect all payments voluntarily made to Government, but the receiver is limited in which bills he can forcefully collect.
Let us focus on the Receiver’s ability to forcefully collect Governments bills. First, let me explain that technically an assessment is just a bill sent to you by Government based on the Tax department’s interpretation of the tax laws. Note: to see how to protest an assessment read my previous blog :
The receiver can accept all payments made to Government, but he is limited in his ability to forcefully collect money you are not able or willing to pay, by way of the tax collection law.
The tax collection law outlines for which taxes the receiver has the right to forcefully collect and it also outlines that he has to abide by Civil collection law when doing that.
The receiver can only apply forceful collection for certain taxes, outlined in a law called: “LANDSVERORDENING op de invordering van belastingen, bijdragen en vergoedingen”
These taxes are: Income Tax, Profit tax, Wage Tax, Turn over tax and AVBZ, but not for Business License, Rental Car Tax, Room tax, Long lease and many other bills that government issues.
Once the Receiver goes down the path of forceful collection, all the rules of civil collection laws applies to him. These are:
- Legal summons
- Different types of liens
- Ultimately an auction sale
These all call for specific time lines, deadlines, formal notifications and procedures. If these are not properly met, the collection process is null and void.
The big difference between the Receiver and a civilian trying to forcefully collect a bill, is the fact that civilian’s need to go to court and get a judgement/verdict on the validity of his claim, before he can employ a bailiff to execute the forceful collection.
The receiver has a shortcut so to speak.
Read my next blog, about Statute of limitation