Statement of single receipts on the basis of 2015 declarations

Description

The total amount of the declarations received in the declared calendar month shall be presented in the statement. In general, these amounts relate to taxable transactions in the preceding month. These amounts have been declared by the debtor and have not yet been checked by the tax authorities. In addition, no corrections are included in the statement and only part of the refunds are included. Through the periodic declarations, the requests for refunds made by the periodic declarants (authorisation holders AGP) are included in the figures. As a result, negative receipts may occur in specific product groups in certain months. Other corrections and refunds (e.g. from non-licensing holders AGP) are not included in the tax statement nor added at a later date but are included in the totalised cash receipts. The totalised figures per type of excise duty are presented in the Government’s Annual Financial Report on a cash and/or EMU basis (one month’s delayed cash pattern). For the above reasons, these cash figures may differ from the total of the declaration data

Resources

Name Format Description Link
63 https://data.overheid.nl/sites/default/files/dataset/1e1f95b6-6aa0-4e54-ba6d-921e8ea367f7/resources/overzicht-enkelvoudige-ontvangsten-wijnaccijns-obv-aangiften-2015-in-ods.ods

Tags

  • accijns

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