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I did not register in the #Netherlands and am not insured here. Can I still apply for a #tax refund?

Can I apply for tax refund if I am not registered in the Netherlands and don‘t have an insurance? If so, will there be penalties for me? I am living here for a few years now, but I had no possibility to register because I rent only a room in the place where registration is not possible. I am an eu national. thank you.
By law you are required to register in the Netherlands within 5 days after arrival if you want to stay here for a longer period. Registration must take place with the municipality. When you register the municipality will provide you with a BSN (Citizen Service Number) which you need to be able to work in the Netherlands. If you are not registered in the Netherlands a sofinumber must be obtained from the tax authorities, foreign department. If the government finds out that you are living here but haven‘t registered they will investigate why you didn‘t register, for example because you are sub-renting a room which may not be allowed by the municipality. If they find out you will have to move. The municipality can also give you a fine but I don‘t know how high this fine can be.  
If you are not registered in the Netherlands you can still be entitled to a tax refund. Important is that you were on a Dutch payroll where wage tax and premiums social security where withheld. See also my comment about the sofinumber/BSN. The tax return must then be filed as a foreign resident. Of course this may lead to questions or possible disadvantages if not all tax credits or deductions can be claimed this way.
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