Important Information
The Dutch Tax Scandal

INTEGRAL ASSESSMENT HANDBOOKS AND PZB'ER UHT - WOO request

> Return address P.O. BOX 20201 2500 EE The Hague
Date
Subject
Dear,
March 11, 2025
Decision on your WOO request regarding UHT Work Instructions
In your request dated February 11, 2025, you asked me for the work instructions.
“Integral assessment of the Implementation Organization for Recovery of Surcharges (hereinafter: UHT)” and
“Comprehensive assessment in case of appeal failure to decide in time (hereinafter: BNTB) UHT”,
to make public.
On February 24, 2025, you received a message that your request was made on February 12, 2025
2025 has been received in good order.
Legal framework
I will treat your request as a request under the Open Government Act.
(hereinafter: Woo). The relevant articles from the Woo can be found in Appendix A to
this letter.
Decree
I am unable to comply with your request. The information you requested is already public.
Now that the information you requested is already public, I can't do it again
make it public. The Woo does not apply to documents that are already public
are.1
You request the work instructions “Integral UHT assessment” and “Integral
assessment with a BNTB UHT'. In order to help you, we inform you about the
location of these documents that are already public.
With regard to the comprehensive UHT assessment, there are two work instructions, which
within the UHT handbooks, the following are mentioned:
− The first handbook comes from Vaktechniek UHT. You can read this handbook
find it via the following link: herstel.toeslagen.nl/wp
Content/Uploads/2024/12/Handbook-Integral-Assessment-Professional Technique
Version - 3.10.pdf
− The second handbook is intended for the personal case handler (hereinafter:
PZB). The latest version of this handbook has recently been published.
This can be found at: rijksoverheid.nl/documents/woo
decisions/2025/03/03/decision-on-woo-request-over-handbook-pzb
Group management
Information provision and
Disclosure
Korte Voorhout 7
2511 CW The Hague
MAILBOX 20201
2500 EE The Hague
Contact person
woo@minfin.nl
Our feature
2025-0000057748
Appendix
A. Relevant passage Woo
1See, for example, the ruling of the District Court of The Hague (ECLI:NL:RBDHA: 2023:7114, paragraph 6).
Page 1 of 4
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Disclosure
In addition, you are asking for the integral assessment work instruction for a BNTB UHT.
This work instruction has been included in the integral manual since April 2023
PZB assessment, referred to above. The latest version
you can view this via the same link. Should you have the latest version of the loose
If you want to view the full BTNB review, you can find it
via: rijksoverheid.nl/documents/woo-decisions/2024/07/23/decision-woo-verzoek
work-instruction-occupation-not-time-decisions-uht
Posting on the Internet
This decision will be published at www.rijksoverheid.nl.
Questions
If you have any questions about the processing of your request, please contact
record via woo@minfin.nl. For more information about the WOO procedure, please
look at rijksoverheid.nl/woo-verzoek-fin.
Sincerely,
The Secretary of State for Finance — Recovery and Allowances
on behalf of this,
mr. drs. G. Enting
Head of Department of Disclosure and Transparency
Our feature
2025-0000057748
Page 2 of 4
Group management
Information provision and
Disclosure
Objection clause
Do you disagree with this decision? Then you can object. It
you must file an appeal within six weeks of sending it
decision. You can send the appeal by post to:
The Secretary of State for Finance — Recovery and Allowances
For the attention of the Department of Legal Affairs
Mailbox 20201
2500 EE The Hague
You can also submit the appeal by email at:
bezwaarenberoepWoo@minfin.nl
In the appeal, write:
• your name and address,
• the date on which you wrote the appeal,
• a description of the decision you want to object to
(state the characteristic of the decision or send a copy of the
decision (including),
• the reasons why you are objecting, and
• your signature.
You can also file a provisional (pro forma) appeal. In a provisional
appeal, enter all information except the reasons why you object.
You state in the preliminary appeal that you are still sending these reasons.
More information about filing an appeal with the Legal Department
Ministry of Finance matters can be found at:
rijksoverheid.nl/bezwaarschrift-fin.
Our feature
2025-0000057748
Page 3 of 4
Group management
Information provision and
Disclosure
Appendix A — Relevant article from the Woo
Article 1.1
Everyone has the right to access public information without an interest.
to be required, subject to the restrictions set out in this Act.
Our feature
2025-0000057748
Page 4 of 4

Date
12 March 2025
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