Timely filing of objection VAT 2011

Simple procedure for private use of company car 2011 objection

Objection
As earlier mentioned in the tax newsflash it is important that a business owner objects to the payment of VAT for the private use of the car by the business owner themselves, but also for the adjustment for the cars of the employees. For us as a tax consultancy, due to the large number of appeals a central arrangement was made regarding the treatment and dispatch of the objections. Such an arrangement can be very beneficial if it applies to you. It is important that an objection is made against the payment (or an insufficient refund) within six weeks of the submission of the final return for 2011.

Arrangements
The Ministry of Finance/ Tax Office and various industry organizations have discussed a more flexible regime for the collective submission of objections to the VAT adjustment for the private use of company cars. Consequently this means that the authorized entity can appeal the payment of the VAT on behalf of numerous clients with just one letter (containing their becon number and contact details) to the tax office.

Different Financial Years
For taxpayers with a tax year that differs from the calendar year, the tax office has approved the levying of VAT for the private use for the second half of 2011 in the last period of the book year instead of in the last period of the 2011 calendar year. Conditional is that the VAT entrepreneur does not appeal over the fact that the levy on the private use is applied over the incorrect time period.

Settlement of objection after court ruling
Should the judge rule that the appeals are inadmissible because one appeal is not submitted per taxpayer, than it will automatically be met with an objection provided that the Supreme Court prove the taxpayers correct in the test court cases and the objections are admissible on all other points. For clients who are entitled to a refund in the last half of 2011 it is also being investigated if premature objections may be submitted in the same centralized way.

There are discussions being held over the points in the current policy for which uncertainty exists. The Ministry of Finance has agreed to receive these questions and answer them in a Q&A decree.