GBLT must abide by laws and regulations. What laws and rules those are is listed below.
Invorderingswet 1990 (Recovery Act 1990)
This Act sets out the rules for collection and remission. It states, for example, in which instances GBLT may:
- Send a final notice or enforcement order.
- Seize funds or property.
- Set off amounts.
- Grant remission.
This Act is amended every year. The government first published this Act in 1990. The year number is part of the name of the Act. Therefore, the year in the title of this Act never changes.
Kostenwet invordering Rijksbelastingen (State Tax Collection Charges Act)
This Act states which costs GBLT may charge. And how high these costs must be. Like the costs for a final notice. The government amends this Act every year.
Leidraad invordering GBLT (GBLT Collection Guide)
This states how GBLT complies with the statutory rules. For example, with the rules for remission. We update this Guide every year.
Read the official text of the 'Leidraad invordering GBLT (Dutch only).
Incassoreglement automatische incasso (Direct debit regulations guide)
This guide provides all the rules for payment in instalments by direct debit.
Read the official text of the "Incassoreglement automatische incasso" (Dutch only).