Liability order for taxes

Every assessment notice from the Municipal Tax Department states the deadline you need to pay. This is the due date. If you pay too late you will be charged interest starting from the first day after the due date until the date of payment. If you do not pay the municipal taxes on time, the Municipal Tax Department will send you a warning. If you also do not pay this (completely) on time, you will get a liability order.

The Municipal Tax Department has the power to force someone to pay their back taxes using a liability order. A court order is not needed for this. If you do not pay the liability order on time, the Municipal Tax Department can seize possession of your belongings (impoundment notice), wages or benefits or seize money from your bank account (tax lien).

Extra costs

The Municipal Tax Department sends the liability order by post. You will have to pay the costs of this. The amount you have to pay depends on the amount you owe to the Municipal Tax Department. The costs are at least € 45.

Paying the liability order

The total amount must be paid within 4 days. The payment deadline is clearly stated on the liability order. The fastest way to pay is with online banking or through iDEAL. To pay through iDEAL you need to log into MijnDenHaag using your DigiD.

Direct debit and payment scheme

Are you unable to pay the taxes within the stipulated periods on the liability order? Then you can ask the Municipal Tax Department for a direct debit or a payment scheme. Certain conditions apply.

Submit your request for a direct debit or a payment scheme before the payment deadline on the liability order to prevent your possessions from being seized.

Apply for a tax waiver

If you are unable to pay the amount, you can apply for a tax waiver. Your request for a tax waiver must be submitted to the Municipal Tax Office before the payment deadline on the liability order; otherwise your possessions could be seized. Read more about the conditions and how to apply online for a tax waiver.

Contest the costs of the liability order

Do you disagree with the costs of the liability order? Then you can contest them in writing with the director of municipal taxes. You can submit a letter of objection.

Your letter of objection must state:

• the payment reference (betalingskenmerk) or the assessment number of the liability order
• the reasons for your objection
• your contact information (telephone number and email address)

Your letter of objection must be submitted to the Municipal Tax Department within 6 weeks after the date on the liability order. This deadline has nothing to do with the payment deadline for the liability order. The collection procedures will not be suspended in this time. You can prevent any additional collection procedures and fees by paying on time.

Crossed payment

If you already transferred the full amount for the assessment to the account of the director of Municipal Taxes before or on the date of the warning, you are not liable for the liability order costs. If you transferred the amount after the date of the liability order, then you are liable for the costs. The date on which the amount was deducted from your account is not the determining factor.

You can check under the heading 'My tax affairs' on MijnDenHaag to see when your payment is received and which amount is still due.