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

Summary of the presentation -Organizational -Organizational structure of the Ministry of Finance -Organizational structure of the DTCA -Recent history of organizational structures of DTCA -Segmentation -Organization -Major Tax types in the Netherlands

3 Structure of the Ministry of Finance Minister State Secretary Secretary-General Directorate-General for Tax and Customs Policy and Legislation Directorate-General for Tax and Customs Policy and Legislation Directorate-General of the Budget Directorate-General of the Budget Directorate-General for the Tax and Customs Administration Directorate-General for the Tax and Customs Administration Treasury IAS

4 Directorate-General for the Tax and Customs Administration Management Team Innovation and development Innovation and development Enforcement policy Enforcement policy Private persons and formal law Private persons and formal law Companies Customs and the environment Customs and the environment Appeals International Affairs International Affairs Business operations Business operations Personnel Legal Affairs Support and facilities Support and facilities Management Support team Management Support team

5 Organizational structure of DTCA Directorate-General central level regional level taxcustoms tax tax tax Taxes customs customs Customs support PPD ICT PDC FSC (4)(1)(13) Mass Processing Group Council Benefits (1) FIIS/EIS (1)

6 Organizational structure of DTCA unit unit Units Regional level Tax Region Tax Region Customs Region Customs Region

7 Organizational structure short history Structure until 1991Structure until 1991 Structure from Structure from

Structure until Geographical Directions Local Units l l Offices for levying taxes l l Offices for collecting taxes l l state Audit Service ?

9 Structure Directorate-General central level divisional level offices level individualtaxpayerscompanieslargetaxpayerscustoms privatetaxpayerscompaniescustoms privatetaxpayers privatetaxpayers privatetaxpayers privatetaxpayers companies companies companies companies customs customs customs support PPD ICT PDC FSC FIIS/EIS IAS (7)(11)(40)(32) customs largecompanies largecompanies largecompanies largecompanies largecompanies largecompanies

10 Structure of NTCA 2003 until now Directorate-General central level regional level taxcustoms tax tax tax Taxes customs customs Customs support PPD ICT PDC FSC (4)(1)(13) Mass Processing Group Council Benefits (1) FIiS/EIS Call Center

11 Organizational structure levels tax and customs entities levels tax and customs entities < <

12 1. Noord 2. Oost 3. Randmeren 4. Rivierenland 5. Utrecht Gooi 6. Amsterdam 7. Holland Noord 8. Haaglanden 9. Holland Midden 10. Rijnmond 11. Zuidwest 12. Oost-Brabant 13. Limburg ‘Blue’ regions (tax)

13 1. WEST 2. ROTTERDAM 3. NOORD 4. ZUID ‘Green’ regions (customs)

14 Organizational structure of NTCA new management issues from 2003: “management teams” with shared responsibilities“management teams” with shared responsibilities Self-regulating teamsSelf-regulating teams

15 Segmentation 1 Before 1991 tax type organizationBefore 1991 tax type organization

16 Segmentation 2 As of 1991 target group oriented: 1.Privat individuals 2.Enterprises 3.Large Enterprises 1. Privat individuals: All natural persons filing an income tax return form

17 Segmentation 2a 2.Enterprises: -all individuals (incl. partners) running an enterprise -managers and large share holders -Enterprises/companies

18 Segmentation 2b 3.Large Enterprises 2 of 3 criteria: -turnover > 3,6 MEURO - fiscal property > 1,8 MEURO -staff > 50 or

19 Segmentation 2b 1 of next criteria: -staff > 250 ( or staff > 1500 non-profit organ.) - fiscal property > 4,5 MEURO - turnover > 16 MEURO -municipality > inhabitants -part of the national target group: banking/insurance Amsterdam Oil/GazThe Hague Advanced RulingsRotterdam

20 Segmentation 3 As of 2003: -Taxoffices staff between Process oriented -Very large Enterprises (top 200) Amsterdam and Rotterdam -Risk Management -Mass Process

21 Organizational structure of NTCA Some additional informationSome additional information

22 Organization as from Tax regions (17000) 4 Customs regio’s (4500) 1 unit financial criminal investigation (1100) 1 central administration (1600) 1 centre for process & prod. devel. (400) 1 centre for ICT (2800) 1 centre for facilities (1600) 1 centre for training & communication (500) 1 call center(500)

23 Types of taxes in the Netherlands Private persons(x )Private persons(x ) –Income / Wage Tax( € ) –Property Tax( € 4.700) –Inheritance Tax( € 1.700) CompaniesCompanies –Profit taxes( € ) –VAT (value added tax)( € ) Both private persons and companiesBoth private persons and companies –Car ownerships taxes( € 7.300) –Customs: Excise( € 9.700) –Environmental tax( € 4.700) –More…… 2006

24 Types of taxes in the Netherlands Income tax declarations received: Total manual disk modem