1. E-Control of Non-Compliance Marian Bette CIAT 46th General Assembly Santiago de Chile

2. Contents Organization in the NL Compliance Risk Management Strategy Case 1: Mass segment private individuals Case 2: Systematic fraud

3. Organization NL Tax and Customs Administration Management: Director-General & Management Team Operational divisions -Head Office Tax Regions + 14 Tax Regions -Head Office Customs Regions + 9 Customs Regions -Benefits Office -Fiscal Information and Investigation Service Central Divisions -Centre Professional Development & Communication -Tax Information Line -Central Office -Centres for ICT -Facilities Service Centre 3

4. Compliance Risk Management Strategy Strategic vision: maximising voluntary compliance Core of strategy: influencing taxpayer behaviour Starting point is justified trust Sanctions when and where needed Strengthening the intelligence function Balance Service-Controls 4

5. Case 1: Mass Segment: Private Individuals Major strategic developments income tax: Streamlining and digitalizing tax return process Prefilled tax return and acceleration final assessment Quantitative & qualitative improvement of third party information Detecting unknown taxpayers 5

6. Case 2: System Fraud (1): Repayments OECD Tax Repayments Report (May 2011) Characteristics: Abuse of the System (service) High Volume, Low Value Identity Fraud Organised crime Action plan: - prevention - inspection - prosecution - legislation 6

7. Case 2: System Fraud (2) : Anti-fraud box Anti fraud box: - multidisciplinary & cross-taxes approach - bringing together previous initiatives - direct and coordinated action based on queries - coordinated implementation - proposals new legislation 7

8. Gracias!