Assistance with Municipal Tax Waiver

Questioner

Dear all, In 2011 I applied for a waiver of municipal taxes in Amsterdam because my income was very low. In 2012 I applied for a waiver again, I had not heard anything about 2011 and always assumed that I was entitled to a waiver with an income below the social assistance level. In mid-2012 I finally received a response, I was asked to send in a huge mountain of papers which I did, although I actually did not understand why they did not simply look at my income tax return. In the end my application was rejected because according to them I earned too much. I was very surprised because as a single mother I cannot make ends meet on a salary of €1150,-. That is why I also have my own company with which I earn a little extra (€500,- over the whole of 2011). In 2012 a little more. I therefore appealed their decision. In December I received a letter requesting me to submit new information about rent allowance/healthcare allowance in 2011. Because I had not expected to need those papers, I no longer had them. I called the tax authorities for copies. The tax authorities promised to send them within three weeks. I called the municipal tax authorities to request an extension. They granted me an extension until 19 January. I had all the papers ready when I received another letter from the municipality, 11 January, my objection had been rejected because I had not sent in the requested papers. I called them immediately to say that a mistake had been made and that I could still send in the papers until 19 January. The woman on the phone did not listen and said that the decision had already been made and that I had to pay because I had the capacity to pay. Because she did not listen to me, I asked to speak to someone else. She only repeated what she had said and said that she wanted to make a payment arrangement for the taxes for 2011 and 2012 (more than €1000). If I didn't he would send a bailiff after me. I became very emotional because I simply don't have that much money and can't pay and now I don't know what to do. I was also told that I am not entitled to exemption anyway because I have my own company. I would like to denounce this because I don't think it is fair for myself but also for all other poor people who don't have benefits. I think it is scandalous that people with benefits do receive exemption and people who work and are dirt poor do not. Is there anything I can do?

Lawyer

I advise you to appeal so that you can defend yourself against the rejection of your objection. You should only do this if you believe that you are entitled to an exemption. It is certainly not nice that the municipality did not mention this at an earlier stage. Perhaps I can help you, but then I need to know which municipality it concerns so that I can study the regulations and the case law to see whether you may be eligible for an exemption after all.