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Written by:
Bas Hollenberg

17-02-2014

Timely filing of tax return or of application to be granted time extension helps prevent tax penalties

It is important that you should observe the deadlines mentioned in your income tax return form, as the consequences of tardy filing could be unpleasant.

Any recipient of an income tax form for 2013 is under the obligation to file his or her tax return before 1 April 2014. Tardy filing elicits a reminder from the Tax and Customs Administra­tion followed by a demand stating the deadline for (belated) filing. Protracted fail­ure on the recipient’s part to file his or her tax return may inspire the Tax and Customs Administra­tion to impose a late payment penalty in the amount of € 226.00 (to be increased to € 344.00 from the tax year 2014 onwards).

All of which underlines the importance of seeing to the timely filing of your tax return if you wish to be spared the unpleasantness of having penalties slapped on you. If you are unable to file your income tax return by the requisite deadline, you may still escape being fined by asking for a time extension. If you handle your own tax affairs, the Tax and Customs Administra­tion in response to your request will simply grant extension to 1 September 2014. If you use the services of a tax consultant, all you need to do is ask your consultant to secure a time extension for you, which in this case would last even longer, to 1 May 2015.

Looking for someone to do your tax return? See our tax services!

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