Can the Tax Office amend my return without consulting first?
On final assessment: inspector may deviate from your return. With reasons. On correction you get a hearing right.
Principle: final assessment is a new decision, not automatically your return. Inspector may deviate from what you declare, provided: (1) deviation justified in assessment notes; (2) hearing principle observed for larger corrections (Awb 4:7 — prior view); (3) deviation within reasonable interpretation of law and facts. Common corrections: missed or duplicate deductions, wrong box 3 estimate, wrongly applied tax credit. What to do: (a) read assessment justification carefully; (b) object within 6 weeks if correction wrong or insufficiently reasoned; (c) cite Awb 4:7 if no prior consultation on significant correction; (d) demand hearing during objection (Awb 7:2). For systematic errors over multiple years: request ex officio reduction over earlier years (AWR 65 — 5-year window back). When in doubt: tax advisor. Tip: ALWAYS save your filed return (PDF download from MijnBelastingdienst) to compare corrections.