Belastingdients / CN with special deferral of payment
Belastingdients / CN is aware of the enormous consequences of the Corona virus and therefore takes measures to mitigate the consequences of the Corona virus for entrepreneurs and private individuals by applying special deferral of payment.
Who is eligible for this?
All entrepreneurs and private individuals who, as a result of the measures taken to fight the corona virus, can no longer fulfill their obligations.
To what does this special extension apply?
For all assessment and tax returns. These include Algemene Bestedingsbelasting (ABB), Loonheffing (LH), Inkomstenbelasting (IB), Kansspelbelasting, Opbrengstbelasting and Vastgoedbelasting.
For what period does the extension apply?
Immediately, for a period of three months.
When can special extension be applied for?
After filing a tax return or if you have received an assessment, you can submit a request for special deferral of payment.
Are there costs associated with requesting postponement?
No charges or interest will be charged for these deferral requests.
How do you qualify for special postponement?
By a request with your application for deferment of payment and a substantiation of how you got into payment problems in connection with the coronavirus.
Don't forget to include your CRIB number in your application. You always need a CRIB number when you contact the Belastingdienst. With the CRIB number, data can be traced back to a specific person or company.
Where do I send my request?
By e-mail to: helpdesk@belastingdienst-cn.nl
By post to:
Bonaire, PO Box 329, St. Eustatius, PO Box 24 and Saba, Matthew Levenstone Stree
Do you automatically receive a special deferral of payment when you have applied for it?
We assess each request individually to determine whether or not you qualify for this particular deferral of payment.
What happens after my request for postponement?
If you qualify for special deferral of payment, an appropriate payment arrangement will be entered into in consultation with you.
What about the ABB and LH?
You can submit your declaration via the normal procedure. If you experience problems with payment, you can submit a request for postponement. Payment can only be postponed on assessments (‘aanslag’). By submitting the tax return, the assessment is normally imposed at no additional cost up to the correct amount. If you do not file a declaration, an assessment will follow on an amount estimated by us with a fine.
Can I still file my Income Tax return 2019?
Yes, the IB 2019 return can be submitted online via https://mijn.belastingdienst-cn.nl/ib until May 18th, 2020. Due to the current circumstances caused by the coronavirus, it is quite conceivable that this will not work before this date. You will therefore receive an automatic postponement until August 18, 2020. If you expect to receive a refund, please submit your declaration before May 18, so that the declaration is completed by October at the latest.
Where can I go for all other questions?
For all other questions you can e-mail helpdesk@belastingdienst-cn.nl
The tax authorities request you to comply with the declaration obligation as much as possible.