In a press release of 6 September 2012, the Dutch Ministry of Finance announced that the following changes to the General Tax Act (TA) are planned:
| - | extension of statute of limitation period in case of tax fraud from 5 to 12 years; | |
| - | introduction of a simple system of electronic corrections of filed tax returns. Such corrections can filed within a period of 1.5 years after the tax return was filed. This means that small corrections o… |