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Dutch to English translations [PRO] Bus/Financial - Accounting | | Dutch term or phrase: conserverende belastingaanslagen | | In artikel [...] is bepaald dat [...] regels worden gegeven op grond waarvan onde de in dat lid bepaalde voorwaarden kwijtschelding kan worden verleend voor belastingaanslagen waarvoor [...] uitstel van betaling is verleend. Dit betreffen de zogenoemde conserverende belastingaanslagen. |
| Lucy SimpsonKudoZ activityQuestions: 661 (none open) ( 6 without valid answers) Answers: 107
| | Local time: 06:25
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| | Jeopardy assessment | Explanation: See http://www.lectlaw.com/def/j029.htm
JEOPARDY ASSESSMENT - Jeopardy assessments are implemented where the assessment or collection of tax is determined to be in jeopardy. Under such circumstances, the IRS is authorized to make an immediate assessment without following the procedures required for an ordinary assessment, and then may proceed to collect the tax as assessed without delay. See I.R.C. sections 6861, 6862. Section 6861 states that:
If the Secretary believes that the assessment or collection of a deficiency . . . will be jeopardized by delay, he shall . . . immediately assess such deficiency . . . and notice and demand shall be made by the Secretary for the payment thereof.
-------------------------------------------------- Note added at 19 mins (2004-10-13 13:39:00 GMT) --------------------------------------------------
http://members.aol.com/StatutesP9/72PA7339.html
§ 7339. Jeopardy Assessments.
(a) Jeopardy Assessments, Filing and Notice. If the Department believes that the assessment or the collection of a deficiency will be jeopardized in whole or in part by delay, it may mail or issue notice of its finding to the taxpayer, together with a demand for immediate payment of the tax or the deficiency declared to be in jeopardy including interest and penalties and additions thereto, if any.
-------------------------------------------------- Note added at 1 hr 16 mins (2004-10-13 14:35:09 GMT) --------------------------------------------------
I wish I could tell you what the UK English equivalent was for the US term \'jeopardy assessment\'
-------------------------------------------------- Note added at 1 hr 25 mins (2004-10-13 14:44:23 GMT) --------------------------------------------------
FWIW, here is the translation of \"conserverende belastingaanslag\" of the Netherlands Tax Authorities. No one else seems to have been inspired by it though.
http://www.belastingdienst.nl/buitenland_uk/5a64d6a.htm
PROTECTIVE ASSESSMENT
There are special provisions that affect income tax liability in the case of emigration. Should any of these special provisions apply to you, the Tax and Customs Administration will issue a separate assessment to you, known as a \'protective assessment\' (conserverende aanslag). You are not required to pay this assessment straightaway. On your request you will be permitted to defer payment. Under certain circumstances you will have to guarantee the Tax and Customs Administration that you will pay the assessment in the end. This is known as \'posting security\'. Whether or not you ever actually have to pay this assessment depends on your actions after you leave the Netherlands. |
| Selected response from: xxxjarry South Africa Local time: 07:25
| Grading comment This terms appears to be used in the UK as well, so thank you! 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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4 mins confidence:   tax returns/assessments
Explanation: Van Dale has for aanslagbiljet tax assessment or UK tax form, US tax return - in other words the forms on which you make your tax declaration to the government, and/or the form they send you back telling you what they think you really owe. These presumably are to be kept for a certain number of years, as is the requirement in most countries, in the event of a later audit. Can it be as simple as that?
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14 mins confidence:  Jeopardy assessment
Explanation: See http://www.lectlaw.com/def/j029.htm
JEOPARDY ASSESSMENT - Jeopardy assessments are implemented where the assessment or collection of tax is determined to be in jeopardy. Under such circumstances, the IRS is authorized to make an immediate assessment without following the procedures required for an ordinary assessment, and then may proceed to collect the tax as assessed without delay. See I.R.C. sections 6861, 6862. Section 6861 states that:
If the Secretary believes that the assessment or collection of a deficiency . . . will be jeopardized by delay, he shall . . . immediately assess such deficiency . . . and notice and demand shall be made by the Secretary for the payment thereof.
-------------------------------------------------- Note added at 19 mins (2004-10-13 13:39:00 GMT) --------------------------------------------------
http://members.aol.com/StatutesP9/72PA7339.html
§ 7339. Jeopardy Assessments.
(a) Jeopardy Assessments, Filing and Notice. If the Department believes that the assessment or the collection of a deficiency will be jeopardized in whole or in part by delay, it may mail or issue notice of its finding to the taxpayer, together with a demand for immediate payment of the tax or the deficiency declared to be in jeopardy including interest and penalties and additions thereto, if any.
-------------------------------------------------- Note added at 1 hr 16 mins (2004-10-13 14:35:09 GMT) --------------------------------------------------
I wish I could tell you what the UK English equivalent was for the US term \'jeopardy assessment\'
-------------------------------------------------- Note added at 1 hr 25 mins (2004-10-13 14:44:23 GMT) --------------------------------------------------
FWIW, here is the translation of \"conserverende belastingaanslag\" of the Netherlands Tax Authorities. No one else seems to have been inspired by it though.
http://www.belastingdienst.nl/buitenland_uk/5a64d6a.htm
PROTECTIVE ASSESSMENT
There are special provisions that affect income tax liability in the case of emigration. Should any of these special provisions apply to you, the Tax and Customs Administration will issue a separate assessment to you, known as a \'protective assessment\' (conserverende aanslag). You are not required to pay this assessment straightaway. On your request you will be permitted to defer payment. Under certain circumstances you will have to guarantee the Tax and Customs Administration that you will pay the assessment in the end. This is known as \'posting security\'. Whether or not you ever actually have to pay this assessment depends on your actions after you leave the Netherlands.
| xxxjarry South Africa Local time: 07:25 Specializes in field Native speaker of: English PRO pts in category: 164
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| | Grading comment | This terms appears to be used in the UK as well, so thank you! |
| | Login to enter a peer comment (or grade) |
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