{"id":5091,"date":"2026-08-10T08:35:06","date_gmt":"2026-08-10T08:35:06","guid":{"rendered":"https:\/\/daasluis.nl\/nieuwsbank\/phased-introduction-of-the-right-of-access-to-tax-records\/"},"modified":"2026-09-24T10:00:48","modified_gmt":"2026-09-24T10:00:48","slug":"phased-introduction-of-the-right-of-access-to-tax-records","status":"publish","type":"srani_post","link":"https:\/\/daasluis.nl\/en\/nieuwsbank\/phased-introduction-of-the-right-of-access-to-tax-records\/","title":{"rendered":"Phased introduction of the right of access to tax records"},"content":{"rendered":"<h2>Right of access to tax records&nbsp;<\/h2>\n<p>It is laid down in law that taxpayers have the right to inspect their own tax files held by the Tax and Customs Administration. In the letter, the State Secretary sets out how the implementation of this right of access to tax files will take shape in the coming years, what the intended timetable is and what exceptions will be made to the right of access.&nbsp;&nbsp;<\/p>\n<h2>Fragmented&nbsp;<\/h2>\n<p>At present, the Tax and Customs Administration does not yet have a centralised file system: the information in the tax file remains highly fragmented across dozens of unlinked systems. To facilitate the right of access to tax files, the Tax and Customs Administration will therefore need to implement a change in its working methods. The aim is to achieve a structured, externally oriented and accessible filing system, according to the State Secretary. The documents in the tax file will be made available digitally in stages over the coming years.&nbsp;<\/p>\n<h2>&lsquo;Keuze digitaal&rsquo; programme&nbsp;<\/h2>\n<p>Under the &lsquo;Keuze digitaal&rsquo; programme currently being implemented within the Tax and Customs Administration, decisions, invitations, reminders and submitted documents will gradually become available on MijnBelastingdienst (Business) by 2030. This will later be expanded to include standard letters and automated messages, followed by information from individual files, for example regarding the processing of a tax return.&nbsp;<\/p>\n<h2>&nbsp;Timeline&nbsp;<\/h2>\n<p>The letter also sets out a provisional timetable, which includes the planned introduction of the right of access to tax records:&nbsp;&nbsp;<\/p>\n<ul>\n<li>Phase 1 covers access to formal correspondence, such as tax assessments, decisions, formal letters and submitted forms. The plan is to introduce this for VAT in 2026, for vehicle taxes, payroll taxes, corporation tax and gift and inheritance tax in the period 2027&ndash;2028, and for income tax in 2029.&nbsp;<\/li>\n<li>Phase 2 provides access to the reasoning behind decisions, such as the grounds for an assessment and the progress of a case. This is planned for all the taxes listed in Phase 1 during the period 2029 to 2031 inclusive.&nbsp;<\/li>\n<li>Phase 3 will provide access to a comprehensive and coherent case file. This is planned from 2032 onwards.&nbsp;<\/li>\n<\/ul>\n<h2>Exception for excise duties and consumption taxes&nbsp;<\/h2>\n<p>For Customs, the right of tax inspection would only apply to excise duties and consumption taxes. However, the State Secretary is excluding these levies from the right of tax inspection. The State Secretary points out that this does not mean that Customs is not committed to further improving the information position and legal protection of taxpayers.<\/p>\n","protected":false},"featured_media":5092,"template":"","srani_thema":[52,95,54],"srani_doelgroep":[55,71,106,59,53],"srani_branche":[],"srani_type":[51],"class_list":["post-5091","srani_post","type-srani_post","status-publish","has-post-thumbnail","hentry","srani_thema-belastingdienst","srani_thema-digitalisering","srani_thema-ondernemen","srani_doelgroep-bv","srani_doelgroep-dga","srani_doelgroep-engelstalige-klanten","srani_doelgroep-ondernemer-zzper","srani_doelgroep-prive","srani_type-nieuws-van-sra"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Phased introduction of the right of access to tax records - Daamen &amp; van Sluis Accountants Belastingadviseurs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/daasluis.nl\/en\/nieuwsbank\/phased-introduction-of-the-right-of-access-to-tax-records\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Phased introduction of the right of access to tax records - Daamen &amp; van Sluis Accountants Belastingadviseurs\" \/>\n<meta property=\"og:description\" content=\"In a letter to the House of Representatives, the State Secretary for Finance has outlined the current situation regarding the introduction of the right of access to tax records. 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