The Tax and Customs Administration ( nl, Belastingdienst, translation=Tax Service) is the
tax collection
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with ...
and
customs service
Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs ...
of the
Kingdom of the Netherlands
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, image_map2 = File:KonDerNed-10-10-10.png
, map_caption2 = Map of the four constituent countries shown to scale
, capital = ...
. It is part of the
Ministry of Finance A ministry of finance is a part of the government in most countries that is responsible for matters related to the finance.
Lists of current ministries of finance
Named "Ministry"
* Ministry of Finance (Afghanistan)
* Ministry of Finance and Ec ...
and is responsible for levying and collecting taxes in the
Netherlands
)
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, subdivision_type = Sovereign state
, subdivision_name = Kingdom of the Netherlands
, established_title = Before independence
, established_date = Spanish Netherl ...
.
Besides tax revenue, other operational areas of the Tax and Customs Administration include:
*
Customs
Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs ...
, supervising the import, export and transit of goods through the Netherlands
* ''Toeslagen'', paying out income-related
benefits for
childcare
Child care, otherwise known as day care, is the care and supervision of a child or multiple children at a time, whose ages range from two weeks of age to 18 years. Although most parents spend a significant amount of time caring for their child(r ...
,
rent
Rent may refer to:
Economics
*Renting, an agreement where a payment is made for the temporary use of a good, service or property
*Economic rent, any payment in excess of the cost of production
*Rent-seeking, attempting to increase one's share of e ...
and
health care
Health care or healthcare is the improvement of health via the prevention, diagnosis, treatment, amelioration or cure of disease, illness, injury, and other physical and mental impairments in people. Health care is delivered by health profe ...
* The
Fiscal Information and Investigation Service
The Fiscal Information and Investigation Service ( nl, Fiscale inlichtingen- en opsporingsdienst (FIOD)) is an agency of the government of the Netherlands responsible for investigating financial crimes. It is part of the Tax and Customs Administr ...
(FIOD)
The Tax and Customs Administration was founded as an organisation in 1805; it falls under the political responsibility of the
Minister of Finance
A finance minister is an executive or cabinet position in charge of one or more of government finances, economic policy and financial regulation.
A finance minister's portfolio has a large variety of names around the world, such as "treasury", " ...
. Two
State Secretaries within the Ministry of Finance in the
Fourth Rutte cabinet
The Fourth Rutte cabinet is the current Government of the Netherlands. It was inaugurated on 10 January 2022. The cabinet is a continuation of the previous third Rutte cabinet and is formed by the conservative-liberal People's Party for Free ...
work with the Tax and Customs Administration.
In addition to the government tax service, there are many other tax authorities, such as the municipal tax authorities that deal with the collection and collection of local taxes.
Role
The Tax and Customs Administration is responsible for raising the income of the government. From this income, general provisions are paid, such as roads, schools and certain benefits (assistance, allowances, child allowance). Furthermore, many subsidies from, notably, theatre companies and sports clubs are paid from the general funds.
Organisation
The Tax and Customs Administration is part of the
Ministry of Finance A ministry of finance is a part of the government in most countries that is responsible for matters related to the finance.
Lists of current ministries of finance
Named "Ministry"
* Ministry of Finance (Afghanistan)
* Ministry of Finance and Ec ...
and consists of nine organisational units: (Individuals), (
Small and medium-sized enterprises
Small and medium-sized enterprises (SMEs) or small and medium-sized businesses (SMBs) are businesses whose personnel and revenue numbers fall below certain limits. The abbreviation "SME" is used by international organizations such as the World Bank ...
), (Large companies), (Central Administrative processes), (Customer interaction and Services), (Provision of information), (Customs), (Fiscal intelligence and investigation service) and (
Social security
Welfare, or commonly social welfare, is a type of government support intended to ensure that members of a society can meet basic human needs such as food and shelter. Social security may either be synonymous with welfare, or refer specificall ...
).
The Director-General (DG) and the Deputy Director-General (pDG) are in charge of the Tax and Customs Administration. The underlying services from the primary process are managed directly by the Director General. The non-primary processes are largely controlled by the pDG.
Small arms
Customs Agents are armed with
Walther P5
The Walther P5 is a 9mm semi-automatic pistol developed in the mid-1970s by the German small arms manufacturer Carl Walther GmbH Sportwaffen. It was designed with the German police forces in mind, who sought to replace existing 7.65mm pistols ...
pistols, as for the National Police and the
Royal Marechaussee
The Royal Netherlands Marechaussee ( nl, Koninklijke Marechaussee, abbreviated to KMar) is the national gendarmerie force of the Kingdom of the Netherlands, performing military and civilian police duties. It is also one of the two national pol ...
.
See also
*
Dutch childcare benefits scandal
The Dutch childcare benefits scandal ( nl, kinderopvangtoeslagaffaire or , ) is a political scandal in the Netherlands concerning false allegations of fraud made by the Tax and Customs Administration while attempting to regulate the distribut ...
References
{{Authority control
Revenue services
Customs services
National law enforcement agencies of the Netherlands