Reducing tax interest

In special cases it is possible to ask the Tax and Customs Administration to reduce the tax interest charged on a payroll tax assessment. This may apply in situations where you have already paid the amount to which the supplementary assessment applies. This could occur when you submit the payroll tax return for July 2022, for example, and remit the payroll tax that is due. You then discover in 2023 that you have paid too much and correct the return and ask for a payroll tax rebate. This request for a rebate is granted but it later turns out that you should have paid this amount anyway. The tax authorities will then impose a supplementary assessment with tax interest for the July 2022 period. However, the tax authorities should not charge tax interest for the period between July 2022 and when you received the rebate. If the Tax and Customs Administration do so anyway, you can request that this interest be refunded. You should submit a written request for this.