Support provided to Belastingdienst concerning BPM tax returns

A citizen may import a car or motorcycle from abroad. He then wishes to register the vehicle in the Dutch vehicle registration system. The citizen owes private motor vehicle and motorcycle tax (BPM) on the vehicle. He may file a standard tax return to determine the amount of BPM. The average value of the type of vehicle stated is then taken as a basis.

Different value

A standard tax return is inadequate in certain cases. A vehicle may have a lot of damage, for example. Or it is a special model, causing the value to differ from the standard type. The citizen may then receive a discount on the BPM.

Assessment of vehicles by DRZ

DRZ supports Belastingdienst in determining the value of a vehicle in cases where a citizen decides not to file a standard tax return. The citizen then submits a valuation report to Belastingdienst. The report states the value of the citizen’s vehicle, taking account of any depreciating components.
Belastingdienst examines these BPM tax returns and asks DRZ on a random basis to physically assess a vehicle. The citizen is then invited to show the vehicle at DRZ.
DRZ subsequently assesses whether the citizen’s tax return corresponds to the actual condition of the vehicle and draws up a report forBelastingdienst. Finally, Belastingdienst decides on the value of the vehicle and sets the amount of BPM payable.

More information: Belastingdienst