Letter on central government tax revenues

In a letter to the House of Representatives of 28 September 2022, the Netherlands Court of Audit draws attention to a number of points and comments relating to central government’s tax revenues. The letter includes recommendations and lessons learned from recent audits of relevance to parliament’s debate of the draft budget for 2023.

As usual, we have also informed the Senate about the letter. The letter considers fiscal instruments and the limited reasoning in support of their use in certain cases. Modernisation of tax allowances and necessary evaluations of tax shortfalls are also considered, as are the Tax and Customs Administration’s search for a balance between its enforcement activities – what capacity to deploy where – and the way in which citizens and businesses comply with their tax obligations. The letter also stresses the importance of assessing the implementation of new tax laws and regulations.
On the same day, the Court of Audit sent the first two letters commenting on the government’s draft budget for 2023 to parliament. The letters concern the draft budgets of the Minister of Finance and the Minister of the Interior and Kingdom Relations. Letters on the other ministers’ budgets will follow on 6 October 2022.

The letter is only available in Dutch.