Horizontal Monitoring Guide (NL)

5 years 9 months ago #90 by rico
Horizontal Monitoring Guide (NL) was created by rico
Introduction and contents of this Guide

This Guide has been prepared on the basis of the concept of horizontal monitoring and is primarily intended to specify the framework to be used in everyday practice: the Guide is not a code that prescribes precisely who must do what and when, how it must be done and the precise requirements to be met by the actions. However, the Guide does contain a description of the process and the objective to be achieved by horizontal monitoring. The description of the process is based on the position of individual account management within the Netherlands Tax and Customs Administration‟s enforcement tools.

We decided to divide the Guide into phases on the basis of the client profile specified in ATK+ (the individual account management application). These phases encompass a variety of practical steps that are each reviewed in a separate section. In practice, the work will often gradually shift from one phase to the next and some phases will be carried out simultaneously. However, throughout the process it is essential to continually be aware of the objective of each of the various steps.

A separate section is devoted to issues of relevance to the entire horizontal monitoring program me.

We recommend that readers begin by working through the entire Guide, since this will clarify the relationship between the various steps in the horizontal monitoring programme. The Guide‟s classification into sections will subsequently offer a useful reference book during horizontal monitoring activities, since each section contains information about the objective of and points for attention in the relevant step.

This Guide makes alternating use of the terms taxpayer, organisation, enterprise and business: these terms always refer to the party involved in the process. When „organisation‟ is used the context will make clear whether the word refers to the „organisation‟ or the officers representing the „organization'.

Horizontal Monitoring Within Medium And Very Large Business Segment

Richard Cornelisse

Please Log in or Create an account to join the conversation.

Time to create page: 0.360 seconds
Powered by Kunena Forum