The Tax Plan for 2013, which was presented to the Lower House of parliament by the Minister of Finance on 18 September 2012 (see Netherlands-1, News 18 September 2012), also contained several tax collection measures. The most important details are summarized below. (a) Penalty for late filing. Currently, a penalty for late filing can only be imposed when a tax assessment is issued. For taxpayers who repeatedly file late (corporate) income tax returns, it will become possible to issue a penalty before the assessment is issued. The tax inspector can, however, notify the taxpayer that the penalty will be mitigated if...