organizational structure of the tax and customs administration of the netherlands (ntca)
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Organizational structure of Organizational structure of the Tax and Customs the Tax and Customs Administration of the Administration of the Netherlands (NTCA)Netherlands (NTCA)
Summary of the presentationSummary of the presentation
- OrganizationalOrganizational structure of the Ministry of Finance
- Organizational structure of the DTCAOrganizational structure of the DTCA
- Recent history of organizational Recent history of organizational structures of DTCAstructures of DTCA
- SegmentationSegmentation
- OrganizationOrganization
- Major Tax types in the NetherlandsMajor Tax types in the Netherlands
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Structure of the Ministry of FinanceMinisterMinister
State SecretaryState Secretary
Secretary-GeneralSecretary-General
Directorate-Generalfor Tax and Customs
Policy and Legislation
Directorate-Generalfor Tax and Customs
Policy and Legislation
Directorate-Generalof the Budget
Directorate-Generalof the Budget
Directorate-Generalfor the Tax and Customs
Administration
Directorate-Generalfor the Tax and Customs
AdministrationTreasuryTreasury
IASIAS
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Directorate-General for the Tax and Customs Administration
Management TeamManagement Team
Innovation anddevelopment
Innovation anddevelopment
Enforcement policy
Enforcement policy
Private persons andformal law
Private persons andformal law
Companies Companies
Customs and theenvironment
Customs and theenvironment
AppealsAppeals
InternationalAffairs
InternationalAffairs
Businessoperations
Businessoperations
PersonnelPersonnel
Legal AffairsLegal Affairs
Support and facilities
Support and facilities
ManagementSupport team
ManagementSupport team
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Organizational structure of DTCAOrganizational structure of DTCA
Directorate-GeneralDirectorate-Generalcentral levelcentral level
regional levelregional level
taxtax customscustoms
taxtax
taxtax
taxtax
TaxesTaxes
customscustoms
customscustoms
CustomsCustoms
supportsupport
PPDPPD
ICTICT
PDCPDC
FSCFSC
(4)(4)(1)(1)(13)(13)Mass Mass
ProcessingProcessing
Group CouncilGroup Council
BenefitsBenefits
(1)(1)
FIIS/EISFIIS/EIS
(1)(1)
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Organizational structure of DTCAOrganizational structure of DTCA
unit unit unit unit unit unit
UnitsUnits
Regional levelRegional level
Tax Region Tax Region
Tax Region Tax Region Customs Region Customs Region
Customs Region Customs Region
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Organizational structureOrganizational structure
short historyshort history
• Structure until 1991Structure until 1991
• Structure from 1991- 2003Structure from 1991- 2003
Structure until 1991
8 Geographical Directions
259 Local Units Offices for levying taxes Offices for collecting taxes state Audit Service
?
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Structure 1991-2003Structure 1991-2003
Directorate-GeneralDirectorate-Generalcentral levelcentral level
divisional leveldivisional level
offices leveloffices level
individual individual taxpayerstaxpayers companiescompanies largelarge
taxpayerstaxpayers customscustoms
private private taxpayerstaxpayers companiescompanies customscustoms
private private taxpayerstaxpayersprivate private
taxpayerstaxpayersprivate private taxpayerstaxpayersprivate private
taxpayerstaxpayers
companiescompanies
companiescompanies
companiescompanies
companiescompanies
customscustoms
customscustoms
customscustoms
supportsupport
PPDPPD
ICTICT
PDCPDC
FSCFSC
FIIS/EISFIIS/EIS
IASIAS
(7)(7)(11)(11)(40)(40)(32)(32)
customscustoms
large large companiescompanieslarge large
companiescompanieslarge large companiescompanieslarge large
companiescompanieslarge large companiescompanieslarge large
companiescompanies
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Structure of NTCA 2003 until nowStructure of NTCA 2003 until now
Directorate-GeneralDirectorate-Generalcentral levelcentral level
regional levelregional level
taxtax customscustoms
taxtax
taxtax
taxtax
TaxesTaxes
customscustoms
customscustoms
CustomsCustoms
supportsupport
PPDPPD
ICTICT
PDCPDC
FSCFSC
(4)(4)(1)(1)(13)(13)Mass Mass
ProcessingProcessing
Group CouncilGroup Council
BenefitsBenefits
(1)(1)
FIiS/EISFIiS/EISCall CenterCall Center
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Organizational structureOrganizational structure• levels tax and levels tax and customs customs entities entities • < 1991 3 267 < 1991 3 267
• 1991-2003 3 941991-2003 3 94
• 2003 - 2 17 2003 - 2 17
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1. Noord1. Noord2. Oost2. Oost3. Randmeren3. Randmeren4. Rivierenland4. Rivierenland5. Utrecht Gooi5. Utrecht Gooi6. Amsterdam6. Amsterdam7. Holland Noord7. Holland Noord8. Haaglanden8. Haaglanden9. Holland Midden9. Holland Midden10. Rijnmond10. Rijnmond11. Zuidwest11. Zuidwest12. Oost-Brabant12. Oost-Brabant13. Limburg13. Limburg
‘Blue’ regions (tax)
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1. WEST1. WEST2. ROTTERDAM2. ROTTERDAM3. NOORD3. NOORD4. ZUID4. ZUID
‘Green’ regions (customs)
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Organizational structure of NTCAOrganizational structure of NTCA
new management issues from new management issues from 2003:2003:
• ““management teams” with shared management teams” with shared responsibilitiesresponsibilities
• Self-regulating teams Self-regulating teams
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Segmentation 1Segmentation 1
• Before 1991 tax type organizationBefore 1991 tax type organization
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Segmentation 2Segmentation 2
As of 1991 target group oriented:As of 1991 target group oriented:
1.1. Privat individualsPrivat individuals2.2. EnterprisesEnterprises3.3. Large EnterprisesLarge Enterprises
1. Privat individuals: 1. Privat individuals: All natural persons filing an income All natural persons filing an income tax return formtax return form
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Segmentation 2aSegmentation 2a
2.2. Enterprises:Enterprises:
-- all individuals (incl. partners) running an all individuals (incl. partners) running an enterpriseenterprise
-- managers and large share holdersmanagers and large share holders-- Enterprises/companiesEnterprises/companies
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Segmentation 2bSegmentation 2b
3.3. Large EnterprisesLarge Enterprises
2 of 3 criteria:2 of 3 criteria:-- turnover > 3,6 MEUROturnover > 3,6 MEURO- - fiscal property > 1,8 MEUROfiscal property > 1,8 MEURO-- staff > 50staff > 50
oror
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Segmentation 2bSegmentation 2b
1 of next criteria:1 of next criteria:
-- staff > 250 ( or staff > 1500 non-profit organ.)staff > 250 ( or staff > 1500 non-profit organ.)-- fiscal property > 4,5 MEURO fiscal property > 4,5 MEURO-- turnover > 16 MEURO turnover > 16 MEURO-- municipality > 40.000 inhabitantsmunicipality > 40.000 inhabitants-- part of the national target group:part of the national target group:
banking/insurance banking/insurance AmsterdamAmsterdamOil/GazOil/Gaz The HagueThe HagueAdvanced RulingsAdvanced Rulings RotterdamRotterdam
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Segmentation 3Segmentation 3
As of 2003:As of 2003:
-- Taxoffices staff between 1000 - 1700Taxoffices staff between 1000 - 1700-- Process orientedProcess oriented-- Very large Enterprises (top 200) Very large Enterprises (top 200)
Amsterdam and RotterdamAmsterdam and Rotterdam-- Risk ManagementRisk Management-- Mass ProcessMass Process
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Organizational structure of NTCAOrganizational structure of NTCA
• Some additional informationSome additional information
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Organization as from 1-1-2003Organization as from 1-1-2003
13 Tax regions 13 Tax regions (17000)(17000)
4 Customs regio’s 4 Customs regio’s (4500)(4500)
1 unit financial criminal investigation 1 unit financial criminal investigation (1100)(1100)
1 central administration 1 central administration (1600)(1600)
1 centre for process & prod. devel.1 centre for process & prod. devel. (400) (400)
1 centre for ICT 1 centre for ICT (2800)(2800)
1 centre for facilities 1 centre for facilities (1600)(1600)
1 centre for training & communication 1 centre for training & communication (500)(500)
1 call center1 call center (500)(500)
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Types of taxes in Types of taxes in the Netherlandsthe Netherlands
• Private personsPrivate persons (x 1.000.000)(x 1.000.000)– Income / Wage TaxIncome / Wage Tax ( € 38.500)( € 38.500)– Property TaxProperty Tax ( € 4.700)( € 4.700)– Inheritance TaxInheritance Tax ( € 1.700)( € 1.700)
• CompaniesCompanies– Profit taxesProfit taxes ( € 16.500)( € 16.500)– VAT (value added tax)VAT (value added tax) ( € 42.500)( € 42.500)
• Both private persons and companiesBoth private persons and companies– Car ownerships taxesCar ownerships taxes ( € 7.300) ( € 7.300) – Customs: ExciseCustoms: Excise ( € 9.700)( € 9.700)– Environmental taxEnvironmental tax ( € 4.700)( € 4.700)– More……More……
20062006
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Types of taxes in Types of taxes in the Netherlandsthe Netherlands
Income tax declarations received:Income tax declarations received:20052005 20062006
TotalTotal 9.056.0009.056.000 9.705.0009.705.000
manualmanual 1.630.0001.630.000 1.359.0001.359.000
diskdisk 1.811.0001.811.000 1.165.0001.165.000
modemmodem5.615.0005.615.000 7.181.0007.181.000