Dutch tax authorities threaten with jail when the income tax return is repeatedly not filed.
Source: De Telegraaf, 2012
People who systematically fail to file an income tax return must now fear a prison sentence. The court in Leeuwarden has sentenced five notorious Frisian refusers to suspended prison sentences of two weeks and fines of € 750. If they do not file a tax return in the next two years, they must serve the two weeks, reports De Telegraaf.
A spokesman of the tax authorities says that the worst cases are transferred to the Public Prosecutor’s Department. They can then decide to prosecute. This year, 50 refusers, both entrepreneurs and individuals, are prosecuted. In Friesland, this approach began earlier this year which means that relatively many Frisians were taken to court. The Friesian Times informs that in Friesland twelve defendants were summoned. Only two of them appeared at the hearing. They got, like three others in absentia, a fine of € 500 or € 750 and a suspended prison sentence. The other cases are detained or cancelled. The defendants mainly appear to be small entrepreneurs who neglect the administration of their business.
The fines and prison sentence of course come on top of the claimed (estimated) income tax. Fines tend to go up each time a tax return is not filed. It also puts a mark behind the name for continued investigation in following years.
So make sure that you file your tax return on time. Expatax can help you.