What is the AWR — the law governing your rights with the Dutch Tax Office?
The General State Taxes Act (AWR) is the central framework for every tax assessment. Here are the rights you tend to forget — objection, deadlines, substantiation.
The AWR (General State Taxes Act) governs how the Tax Office issues assessments, how you object, what deadlines apply, and how collection proceeds. Core rights: (1) right to a reasoned assessment with substantiation (AWR art. 8); (2) right to object within 6 weeks of the date stamp (Awb 6:7 in combination); (3) right to a hearing during objection (Awb 7:2); (4) right to a decision on objection within 12 weeks, extendable by 6 weeks; (5) reassessment only allowed within 5 years, or 12 years for concealed foreign income (AWR art. 16). Always keep the date stamp + receipt date — the objection window is hard and strictly enforced.