Organizational structure of the Tax and Customs Administration of the Netherlands (NTCA)

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

3

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

4

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

5

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)

6

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