Reminder letter is not required for default penalty
If you have received a formal notice to file your tax return and you have not submitted the return to the tax office within the required time, then you may be issued with a default penalty. According to the Amsterdam Court the tax office is not required to send a reminder letter. As long as you have received the formal notice to file a tax return, you cannot object to the penalty on the grounds that a reminder letter was not received.
Reminder Letter
