There are rules for paying your taxes. These rules are in place to ensure that we treat everyone equally. However, we also take your situation into account and consider what is feasible for you. On this page, you can read more about these rules.
What are the rules?
We follow the rules set forth in:
- the Collection Act of 1990
- the Act on the Costs of Collection of National Taxes
- the GBLT Collection Guidelines, and
- our Direct Debit Regulations
The Collection Act of 1990
This law specifies what we are permitted to do when collecting taxes. For example:
- when we may send a reminder, demand notice, or writ of execution
- when we may offset payments or when we may seize assets
- when a waiver may be granted
The content of this Act may change each year. The year 1990 is part of the title and remains the same.
The Act on the Collection of State Taxes
This Act stipulates:
- which costs we may charge
- the maximum amount these costs may be
This applies, for example, to the costs of a demand notice, a writ of execution, or a renewed order to pay. The government adjusts these costs annually.
GBLT Collection Guidelines
The Guidelines explain how we are required to apply the law. Here you can read about:
- how we handle payment arrangements
- how we assess debt forgiveness
- how we take special circumstances into account
These guidelines are updated annually.
Read the GBLT Collection Guidelines
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Direct Debit Regulations
Are you paying in installments via direct debit? If so, the rules in our Direct Debit Regulations apply. Among other things, they state:
- how paying in installments works
- when we debit your account
- what your rights are if something goes wrong
Read the official Direct Debit Regulations here
Read the explanation of our Direct Debit Regulations here Add link