CAF Team Weekly Reports
to be able to demonstrate that there has been a significant improvement in behavior. That will take a few more weeks, but the first impressions are promising.
c: ::> We already wrote that a facilitator has emerged from the concept of IP analysis that seems to be very wrong. The analysis on this “person” is underway. What this very emphatically shows is that in all cases we see in eldoc, the customer group of this facilitator explicitly states that the declaration was made by the private individual himself. There are a lot of false documents in it. The name of an advisor is explicitly avoided. But the documents (letters, words and envelopes used) do provide strong indications that the same person is behind it.
Surcharges
c: ::> The results of the action week (with childminders from six GOB) were further evaluated in the coming period. On the one hand, we want to form an idea of the quality of childcare with family relationships in general. On the other hand, positions will have to be taken with regard to the posts visited individually and, together with Surcharges, we must take a position on whether a follow-up with other childminders is desirable/necessary, and how this could possibly be done so effectively and efficiently.
c: ::> Ahead of the evaluation, we can still sketch a few pictures. Of the 6 agencies, 2 have stopped. A very large agency usually seems to be asking for benefits based on contract hours, and that always remains the case, without paying attention to actual babysitting hours. Even with a smaller agency, the picture is clear that a maximum calculation is made on paper of the total childcare hours, based on the parents' working hours. Time sheets are not kept.
A special note that in the placement agreement is that the agreement ends when the questioner no longer meets the conditions for applying for a supplement.
c: ::> Remarkable quote from one of the many conversations: “I don't need to report actual babysitting hours to the GOB. I receive more than 1000 euries a month. I cook there too. I will pay back the personal contribution or
shouldn't I say that? Repaying this is without a contract. GOB doesn't need to know that. My daughter also works at a KDV, she works varying hours.”
c: ::> And another remarkable passage from one of the reports: “Grandma used to be a childminder. When grandpa turned 65, he started to be the childminder on paper. He obtained diplomas as of July 2011.
From a tax point of view, that was better, because grandma was less than 65 and this move saves her a discount on the state pension allowance. Actually, they do the babysitting work together, they're both the children's grandparents anyway”.
Some of the current cases: 08-07-2016
IH system fraud
¢ The IP analysis that was made over 2014 shows quite a few things that could be further investigated and worked up. Soon, we will pay more attention to this in a separate memo and we will initially discuss this memo with our guidance group. By combining this analysis with the becon analysis, we can form a first overall picture of the possible extent of the IH system fraud. For now, the picture is that (at least) more than 100,000 IH reports that appear to have been made in an organized context could simply be considered suspicious.
¢ Next week, there will be consultations with an objection team regarding the treatment of the gift deduction. Especially now that we know that we are fighting a phenomenon, the adage is that if there is reasonable doubt whether the donation was actually made, it should be corrected. ----
11.1 On the other hand
we must watch out for tunnel vision. But tackling the phenomenon is only effective if the community in question realizes that increasing such deductions is really not useful. By the way, the first images from the analyses of the 2015 returns seem to indicate that there is indeed a significant improvement in behavior. This evaluation will take place in the coming weeks.
¢ Most criminal cases whose searches took place in March are nearing an end by the FIOD from an investigative point of view. 11.1
11.1
Surcharges
¢ In any case, ahead of the conclusions from the action week, a picture is already clear. When it comes to childcare in the family sphere, the absence of the contrary interest that normally exists between third parties is the main reason for saying that this type of childcare involves significantly higher risks. The fact-finding study shows that keeping track of the real childcare hours for both childminder and question parent is not interesting at all. In practice, a number of grandfathers and grandmothers babysit more than they charge for, but think it's enough. At least as many grandfathers and grandmothers are barely explained the amount of babysitting hours and there seems to be too much claim there. Almost no one has an adequate record of actual babysitting hours. The question is what exactly we can do with this conclusion in practice.
¢ Next week, an action will take place aimed at a childcare agency where we find quite a few parents with whom we have previously had bad experiences in cases that have ended in criminal law. It is suspected that a lot of babysitting only takes place on paper. Requesting the bank documents did not reassure us in the least. The bank in question has had this post on VOW for six months.
¢ The action week for Allowances is in preparation. There are plenty of cases to draw attention to in a criminal sense. Some of these arise from previous CAF actions and partly directly from the Surcharges fraud team. In these cases, the CAF actions are well before the action week itself. Nevertheless, we will see if we can organize a number of actions in the field by the end of the action week. The theme added to this week of action is attention to fake documents. This happens quite often and the message is that we are able to discover this and that there are consequences.
Some of the current cases: 15-07-2016
IH system fraud
¢ At the gate, we had a number of things monitored. For example, a group of 75,000 taxpayers who have been in relationship with facilitators who have been addressed for one or more years. Then, via a blueprint, we have insight into the reporting and behavior of this group over the years. For the analysis, we cut the group into 3 pieces: a first group of people who have already received attention including the items from the 2016 action week, a group whose treatment is just beginning or is about to begin, and a separate group related to the phenomenon of false receipts when deducting donations. The first group includes approximately 55,000 BSNs. They submitted an average of 50,000 returns annually (2010 to 2014). It is remarkable that in the most recent year 2015, this number fell to 39,000. Not every declaration for 2015 will be received by now, but this is a remarkable and significant decline. When we look at the size of the deductions, we see very significant declines.
Below, we include the picture of the total group of 55,000 BSNs. It supports the image that (media) attention and approach work!
The number of returns claiming healthcare costs and gifts also shows a declining trend among this group of 55,000 taxpayers, as does the average amount per health care costs return.
The analyses on the other groups! still open and of course we'll come back to that after the holidays.
Within the group of 55,000, we made a further division between the posts that were addressed a bit earlier or where, after the confrontation, it was clear that the facilitator was really going to quit (43,000) and the posts that were recently addressed in the 2016 action week or whose treatment has not been going on for very long (12,000). The group of 43,000 shows an even stronger decline than the group of 12,000. In the latter group, we see in particular that the decline only starts later.
¢ This week, an ANBI institution that plays a role in the phenomenon of false receipts announced that the ANBI status will be revoked there. We see a clear shock effect.
c:::: > When dealing with a declaration that came from a facilitator, we received (or so it seemed) a very angry response from a taxpayer. We asked for statements about certain deductions and he didn't have any at all. We should do our job better, because he had had a print of the declaration submitted by the advisor, which in no way showed a deduction. Our systems showed that a return was initially filed without deductions, but that it was then overwritten with a return containing deductions. Apparently, the man did not seem to know about that. To find out exactly how that works, we sent a couple to him. 11.1 □ He knew absolutely nothing and had never sent us any kind of response. When he received mail from Hans, he submitted that post directly to his advisor and then trusted that it would be fine. The very outraged letter in which this taxpayer allegedly spat bile at the tax authorities therefore appears not to have been written by him at all, but by the facilitator, who pretended to be the customer himself.
Surcharges
c: :> Yesterday, there was an action aimed at a childcare agency where we find quite a few parents with whom we had previously had bad experiences in cases that ended in criminal law. Children were found in daycare in a number of places, but not in a number of other places either (1 GO seemed to be on vacation, while childcare hours are the same week in, week out, all year round). Oak was there a visit where the child was not present, but where grandma still wanted to go to an amusement park with the child (and mother) that afternoon 11.1 Places where children were found doubt whether the high claim for childcare hours is justified. Oat is further enhanced by the fact that payment is made on the basis of contract hours almost everywhere. Sometimes people keep track of the real hours, but then do nothing with them, sometimes they don't even keep track of the hours. A number of GO do state the merits, but at the same time claim absurdly high costs.
Some of the current cases: 26-08-2016
... and here we are again. The world edge of the CAF has by no means stood still in recent weeks.
IH system fraud
c: ::> During the vacation period, a small criminal law case was registered locally, arrested and closed almost immediately. This concerned an advisor (small) who, in particular for his own reporting position, has been hard at work with false documents. On a limited scale, including for customers, who were all corrected with fines. The gentleman finally made a fully confessing statement and, through a so-called TOM hearing, community service was also immediately imposed there. I 11.1 “I He has a lot of regrets.
¢ During the vacation period, our intelligence specialist worked hard to produce various insights and overviews. For example, there is now also a new IP analysis for the 2015 tax year (just before the holidays, we already wrote about the 2014 analysis), there is an update of the 2014 becon analysis (which will now be almost complete), a new 2015 red concrete list (which is anything but complete due to the deferral scheme) and overviews have been made of the annual totals for a number of specific sections in the IH declaration. Too much to write about right away this week, but in a next weekly report, we hope to be able to share some images from these analyses.
¢ In addition to the well-known areas in which we, as CAF, have been helping to combat systemic fraud for a while (healthcare costs and donations), we have recently received signals that facilitators are increasingly messing around with incorrect wage amounts and deductions. We are currently investigating this further. By the way, the system solves part of this problem automatically, but not part of it either. With an advisor who apparently cares, proper intervention is desirable.
11.1
-1_1._1 He himself (initially outraged) when he notices that quite a few customers receive mail from us. In that case, we neatly explain to this facilitator that he does stand out in our systems because an excessive number of returns with deductions were submitted, and we also note that this is being properly corrected. Sometimes the initial outrage then turns into a kind of shame. Recently, this resulted in a letter from a facilitator explaining how it all happened and that it is mainly due to the behavior of his customers. Nevertheless, we are going to visit him again to explain that he then has 2 choices. Or still provide better returns, or say goodbye to the customer. The variant of pocketing sales and then blaming others for not being correct is not an option he is going to get away with.
c: ::> We have a facilitator in treatment with another special behavior pattern. This office appears to be
questionnaires never to respond within the specified period. Based on the experience they have, this office now knows how long it will take until this failure to respond leads to receipt of the attack. And exactly in the time between the expiry of the specified period and the receipt of the assessment, a number of documents are still submitted. The result is that cost reimbursements (in case of objection) were eventually paid, because the office states that they did indeed submit documents that we did not take into account in the assessment scheme. Such cost allowances were then granted. In the case of this office, this provides many thousands of euros in additional revenue. Something has now been found to combat this. Immediately after the expiry of the period (WQ), please send a new letter stating that they are too late and that the assessment is without the requested
further information will be determined. We think it would be useful to see if this occurs more often within the service.
Surcharges
Often longer after we have been working on a case, we receive feedback from the results of the request under Supplements. For example, one this week. 31 applicants asked, including only 4 without any form of correction. Total corrective interest: almost 4 tons.
Payroll taxes
Some time ago, as a CAF, we worked with a facilitator who proved to be active in claiming premium discounts. Almost always unfairly. He did this to companies on a kind of no cure no pay basis. The companies with whom he had done this were all unambiguously requested and corrected with the assistance of the premium taxes knowledge group, and a word was spoken to the person in question. In that conversation, he indicated that he realized that he had better not do this from now on and said he was going to quit. Because all the companies he had worked for were far from happy with the way things were going, it seemed that the problem had been tackled. At that time, this method of making money also seemed like another incident.
11.1 The person we initially dealt with comes into the picture again in new cases, but now even a little more behind the scenes. IN 11.1
thanks to the efforts of a GO colleague from the south of the country, we now know that at least 3 such facilitators are still active. This signal reached us at the end of July and was subsequently immediately picked up. On the one hand, we now want to use an analysis of the systems to understand the possible extent of this problem as a whole (how often does it happen that companies still make such claims afterwards, often over several years, and who might be behind it?) This request is ongoing.
On the other hand, the 4 facilitators who are already known want to find out who the customers who have made such a request for a refund and what it may have led to. There was 1 facilitator among them who is making a lot of fun and immediate action was taken. The GO study already made it clear about this facilitator
that he did not hesitate to accompany the refund request with falsified documents upon request. [I]
11.1 The bank documents were requested from the persons involved. In doing so, we saw how much revenue was obtained and who the customers are. Almost everything about these people appears to be wrong. For example, no profit has been filed while there is (significant) profit and the sales tax return is also incorrect (we see more turnover than justified). Around 5 tons of turnover were achieved. These 5 tons are in fact a percentage (30 to 35%) of the (presumably wrongly) claimed premium discounts. In total, this case seems to involve around 20 companies that have claimed an average refund of around 75,000 euros. and for
as far as we can see, also received without further questions in all cases. Currently, further analysis is being carried out whether and, if so, to what extent the submitted claims are actually correct or not. It is suspected that this will not be the case in a significant part of the cases. In those cases, we let you inquire.
Most of the other 3 facilitators currently in the picture have yet to be portrayed, but it does appear that certain people have apparently tapped into a certain “market” that appears to be lucrative and
Money transfers
An investigation is currently underway at one of the offices. It is indicated that you can only use the money transfer method there if you have a bank account in the host country where this money can then be deposited. I 11.1 This is not usually the case. If so, we are very curious about why you are using the money transfer method?
Some of the current cases: 02-09-2016
IH system fraud
¢ One of the facilitators who registered for criminal law a long time ago has attended a hearing, where
11.1 Despite request by
FIOD omitted an appeal. We will be randomly evaluating this post soon.
¢ One of the facilitators addressed by the FIOD in the recent week of action has now been visited by a member of the CAF. After this lady facilitator was deflated about the injustice done to her by the search team's intimidating show of force and the multi-day stay in a police cell, our colleague talked to her about the fact that the proceeds from filing reports for third parties
-let's say- have ended up “not entirely correct” in her own report. This part remains outside the criminal law and will be corrected by us with an appropriate penalty.
¢ A number of new criminal court hearings are scheduled in September and October.
¢ CAF has also provided input for the evaluation of the donation law (including gift deduction) that is currently being carried out by the AOZ advisory board and Dobel.
¢ We have now made several analyses of the IH 2014 and 2015 tax flows. This last year is anything but complete (about 90% of the declarations without a concrete were already received at the time of measurement, less than 50% with concrete), but we can already get a few images from this (as well as new facilitators). The 2014 analysis that we made before the holidays was also updated during the holiday period based on recent figures.
Some of the (notable) issues found are:
A total of approximately 11.5 million returns are received, 3.5 million of them are received citing a concrete number and more than 1.5 million via IP addresses from which a quantity of returns appear to be organized. Together, these 2 groups were included in our analysis as statements that are interesting for a possible CAF approach.
For the CAF, a group of reports is interesting because this is where suspicious patterns come from. The group of suspected reports for 2014 has many similarities with the group of suspected reports for 2015, so Oat means that the population that comes into view through this analysis is somewhat stable. In the coming period, we will in particular need to pay a little more attention to the patterns that come from the IP analysis.
A large part of this group (especially at becon) is now known to CAF and action has been or is being taken. Further selection will also show that the pattern gives a number of facilitators no reason to be concerned about this. The bin that is important to get started with based on these analyses seems reasonably manageable and forms the basis for a multi-year approach. 11.1
Given the trends we see among the facilitators that have now been addressed (see
weekly report dated July 15), the approach seems effective and we (together with all other partners) are reducing abuse.
Who else do we need to make another analysis, for example on the considerable group of more than 6 million returns that we did not qualify as organized in the first instance. By the way, this group already shows a relatively lower deduction in health care costs and donations.
When updating the 2014 analysis, there was something strange about healthcare costs (among the group without a concrete): while the measurement at a later date logically showed that more returns had now been submitted, the total amount of healthcare costs deducted fell slightly compared to the previous measurement. Very remarkable! Oat would mean that previously submitted returns should be revised downwards at a later time. In discussions with several advisors, we indicated that we expect them to repair initial incorrect returns as much as possible. We also recently received reports that there are advisors who, in response to questions from PDB, do not respond to the letter itself, but just as quickly submit a revised return (it was apparently initially a mistake). But can this explain such a decline?
The deduction for health care costs has been declining for several years. In the 2015 figures, we do not immediately see that this decline will continue in 2015, but the returns are far from all received either.
The donation deduction showed (actually for the first time) a (spectacular) decline in 2015. Not so much in the number of deductible returns, but we are seeing a significant decline in the average deduction per return. Here, too, the conclusion is still premature, because not all returns have been received.
Training costs also fell sharply in 2015, but we expected that in itself, based on changes in the regulations.
11.1
Surcharges
Some time ago, we investigated childcare 10.2.d I Bij de
A selection of current cases: 16-09-2016
IH system fraud
¢ Another kind of group of sovereigns is active with a new idea, namely to include a fixed amount of deduction (“the so-called AWBZ claim”) in the return under the RSIN number of the tax authorities. 11.1 Such returns are often filed after a return was previously submitted that did not present this problem. It is therefore important to detect all these posts (for now, it seems to be a modest number) immediately and on a
to be treated in a concentrated way (if possible immediately with a penalty in the event of a primitive attack), so that enthusiasm is dampened from the start. I 1_1._1 I'm probably using a fake
account on Facebook.
¢ For the 2017 action week, posts were selected in the coming weeks. If it's up to us, a number of posts that have come into view based on IP analysis and which often involve falsely formatted pieces will receive extra attention.
¢ One of the cases in the last week of action was subject to preservation. Its term expired. therefore
attacks were imposed for both OB and IH over several years. In total, this concerns several tons. The 93-page appeal has now been received. Also useful for the FIOD team to see what this gentleman writes in his appeal. Useful for us to be able to use the findings from the criminal case for our tax purposes. It is now important to find a good objection handler and to update them very carefully about the ins and outs of this case.
¢ With regard to the problem of false gifts & receipts, we also have a
register a group of people whose reporting behavior we want to monitor. On the one hand, to monitor the extent to which these people may have improved their behavior by now and, on the other hand, to assess which new patterns they may now be using. The image that this evokes initially gives reason for some optimism, as shown in the schematic diagram below:
Surcharges
c: > We have again received a number of feedback from Settlement Fees. In one case, all Allowances have been recovered and the childminding agency now appears to be also
lifted. In another case, on balance, the corrections are not so bad,
11.1
11.1
Sales tax
¢ The analysis tool that we are creating to identify the wrong facilitators for the OB is nearing its end. Within a few weeks, this tool should now be operational.
Other
12nd
¢ As of July 1, a legislative amendment (Economic Offences Act) has taken place. Initially intended to have more ammunition in the fight against bankruptcy fraud. But maybe it is possible to apply this in a wider perspective? According to the Dutch Civil Code, a legal person and a natural person acting in the course of a business or profession are obliged to keep proper records, from which direct insight into the financial household can be obtained. As of 1 July, failure to comply with this rule can be addressed as a criminal offence. An offence is committed with a possible penalty of up to 6 months' imprisonment or a fine of the 4• category. From the CAF cases, we see many application options, especially given the experiences with various allowance cases, but also consider, for example, the findings of inadequate administrations in a number of ANBI investigated. We are investigating in more detail whether this instrument may also be used if there is no bankruptcy yet.
¢ Our employees are regularly triggered by news stories. This includes the problems with certain young people in the north-west of the country. This week, one of our people raised the treatment of such so-called “Vloggers”. These people seem to be able to earn quite a bit from this and our image is not that they also properly declare this as income. But the nice thing about this is that the money reaches these people in a cashless way and must therefore be very traceable. Both via the banks and the person behind the advertising (Google Adsense? sit. Retrieving counter-information can also be highly desirable here. I 11.1 I
If this has already been invested somewhere,
For those interested, some explanation about making money via You Tube: https://geldmax.nl/geld-verdienen/geld earn money with the internet/make money on youtube/
¢ This week, we provided a few examples to the Lavaca recovery of items that in one way or another have had remissions while engaging in malicious behavior. Moreover, we do see redress options in both cases. I'm sure we'll come back to that.
Some of the current cases: 23-09-2016
IH system fraud
¢ Reached via Linked In this week by a facilitator high on our to do list. He wants to make a connection, but he hasn't done it. It concerns (again) a former colleague, but with whom there have never been any contacts in the past. 11.1
¢ At the gate, the reporting behavior of around 75,000 people was monitored. In the weekly report of 15 July, we showed that the population that we treated or had already been treated as CAF showed a very sharp decline in both the number of health care costs and gift deductions as well as in the amounts. This population was approximately 55,000 people. Based on previous experiences, we had also expected such a decline. Last week, we also showed that since 2014, there has been a very sharp decline in the group we were monitoring in connection with gift deductions based on false receipts. In total, this involved a population of almost 9,000 people. We did not expect the decline in this group without further ado, so that observation is very pleasant. There is still a group of around 11,000 people. These are the people who were already in the picture at CAF, but whose treatment had not started yet. It is then interesting to see if this group shows a clearly different pattern than the previous 2 groups... And that is indeed the case! Compared to 2015, we still see remarkably few reports, so we left them out of the analysis for a while. The resulting picture is the image of a pattern that hardly differs in time, with only a very small decline in 2014. This statistic differs significantly from the groups where intervention has already been taken and thus supports the effect of whether or not we act.
11.1
A selection of current cases: 30-09-2016
IH system fraud
¢ Our analyst Pak has now zoomed in more closely to the bin of millions of returns that could not be classified “in an organized manner” using the standard methods. It is possible that there may still be flows of organized returns here, but that the people behind them are just a little bit more savvy. For example, because they use IP changers. Our analyst has now looked at whether possible coherence can still be identified. There are no indications for the vast majority of this bin. However, here again, we have a number of interesting signs that we want to examine more closely soon, because a number of striking patterns were also visible. 11.1
¢ The lists of potential posts for the coming week of action are almost ready. It is then both about
posts that may be interesting for criminal law, but certainly also for posts that could be selected for confrontational conversations and letter campaigns. Especially with the posts detected by IP, however, the necessary field work still needs to be done before it is clear exactly how it all works. Home visits were scheduled for a number of these posts at short notice.
it turned out that this person also earned money from possibly wrongly bringing in (quite a lot!!) benefits. Ota has been brought before the UWV, but unfortunately nothing has been done about it. 11.1 I
I 11.1 Let's see what else we can tax about this.
¢ With regard to 2 posts, we are still working to impose fines on facilitators who, despite previous interventions, still continue their activities on a limited scale. The way there, however, is not easy. It takes quite a bit of fact-finding.
¢ Our oldest post on the list is from 2014, and it's still on the list because we'd like to take the person in question hostage again for demonstrably hiding money from view and transferring them to a warm country. But this measure looks, much more and more like a paper tiger, now that this animal can only be stolen when the attack is finally established. After initial hearing and subsequent appeal proceedings, the case has been in court for a while now. After that, you can go to Hof and HR. So you have to take a very long time to do this. There are many years between the time when we find that money has disappeared abroad and the time when you could start a hostage campaign. 11.1
Surcharges
¢ In the meantime, IST/CAF has again received a number of feedback from proceeds from previous cases. As mentioned before, there is often a considerable time lag between the CAF action and the treatment of the individual cases. The population was asked out in 3 cases. Largely with corrections totalling more than one million. In the largest case, it turned out that there were applicants who were completely unknown to the shelter. Has been registered with the Surcharges fraud team. In a 4• case, the sample result is known, almost 2 tons. The corrections are such that the rest of the population is also asked out.
¢ Another CAF case collected a lot of information in the field. For example, a number of observations have been made showing that no babysitting activities took place on certain days.
IST/CAF will then request supporting documents for the claimed surcharges. In their assessments, people gratefully make use of outdoor supervision. Babysitting hours were regularly mentioned, while no actual childcare took place on those days.
¢ How to deal with the results of our phenomenon research on childcare in the family sphere has been discussed with DGBel and is now also before SZW. Just wait and see before we can continue.
¢ In the upcoming Allowances action week, the focus is on applicants with false documents. Quite a few things
that meet that criterion.
Sales tax
Next week, we will look at the outcome of a number of adjustments that still needed to be made to the tool. What was remarkable and disappointing for us at the same time is the fact that most of the OB returns do not yet appear to be going through the Logius process (with the help of certificates)! open. Most of it still comes via IP
channels inside. I 10.2.d II
1 10_._2._d last week, we also gave an example of this for the IH.
Other
Recently, we indicated that we wanted to find out whether the legislative amendment as of 1 July, which offers a new sanction option for (legal) persons who do not meet their accounting obligations, could also apply to situations where there are no bankruptcies (yet). Oat appears to be the case. So we have a potential intervention tool, but now we just need to figure out how this can be put into practice and under what conditions.
10.2.e
10.2.e See also today's newspaper, October 14, under the heading “tax news”. 10.2.e
10.2.e I In the file concerning the (presumably wrongly claimed) unemployment benefits, agreements were made with UWV to jointly work on them. For them, it is an interesting case to learn from as well, and for us, there are still elements that should be entrusted to the facilitator. With permission from the prosecutor, both UWV and CAF have various underlying relevant documents. UWV is working to focus more on facilitators, relying on the experiences that have now been gained at CAF.I 11.1 I
¢ Next Wednesday, a kind of themed session will take place where multiple facilitators from previous criminal cases will come to the gate.
c:::: > The potential issues for a new week of action have now been identified. It will soon be decided which cases go to criminal law and which cases will receive a CAF follow-up approach. In addition to regular larger cases, there are also a number of so-called paper clip cases where false documents predominate. That accent will be added to the coming action week, in accordance with the Supplements action week.
¢ Under the motto a picture, more than a thousand words below say the {interim) results of a letter campaign that, in addition to asking for deductions, also asked if they were helped to file the return. The suspect in this case states that he only provided limited assistance in filing reports. 11.1
Surcharges
c:::: > In the coming week of action, Surcharges, the CAF will conduct a number of studies that focus on whether children were actually cared for at the location specified in the application, i.e. whether these children are actually known to that agency. If not, this could indicate the hijacking of LRK numbers. We prefer to go to posts where there are already indications that the applications have a pattern of organization, but there are also other indications that raise questions where any organization is completely unclear beforehand. For the record: in all cases, there is regular supervision. Some patterns provide (soft) indications, but nothing has to be wrong.
Payroll taxes
c:::: > This week, there was a meeting with the case position practitioners who are probably wrongly asking for a premium discount on a regular basis, I 10.2.d I
ANBI
c:::: > In 2 of the cases we reviewed with the legal entities, the ANBI team has now announced that the ANBI status will be revoked retroactively.
10! l2.e
A selection of current cases: 28-10-2016
IH 10 system fraud! 12nd
¢ The review of the returns made using I 10.2.d I is complete. This concerns a relatively very small group of declarations. Based on the assessment, it appears that we don't have to worry about this (yet). ------------1o_.2_. _d
¢ The estimated tax disadvantage of the items for the upcoming action week is, according to an initial calculation, approximately 3 euros. 1 case, which we found based on our recent IP analysis, comes out with a disadvantage of more than 1.2 million.
Surcharges
¢ The Allowances action week gets a strong body at both the FIOD and CAF. In several places in the country, couples go out to make physical observations. Many of the FIOD cases initially seemed individual, but little by little, the organization also comes to the fore.
¢ In addition to the cases in the action week, there is currently a case in which we see subjects from previous fraud cases. It is important to continue to monitor the behavior of these subjects.
Other
There are still many initiatives underway in various areas, but not so relevant to newsworthiness this week.
A selection of current cases: 04-11-2016
IH system fraud
¢ The top 10 suspected IP addresses for system fraud (IH) have been reported to Surcharges to see how the behaviors are too. This leads to a number of interesting things. For example, with 1 and possibly other 2 IP addresses, we can almost certainly show that the DIGIDs are in the hands of the facilitator himself, which in itself is a reason to have Logius block the DIGIDs. However, this must take place just as carefully as the most suspicious IP address will be part of the coming week of action. The analysis from Toeslagen also provides information about the facilitator's trade and conduct for assessing his own reporting position. After all, if such a facilitator also logs in for hundreds of people for Allowances, then it is also logical if we see the proceeds from this in his (profit) declaration. So it also provides nicer counter-information.
¢ This week, an article appeared in the media about the possible massive incorrect deduction of donations by
certain groups. Exactly a field of activity that we have the necessary experience with. In consultation with the supervisor group, CAF will see whether we will act on the basis of this media attention. Contacts with the ANBI team and with FIOD (quite a bit of data have been collected in connection with a criminal case) have already been made.
Surcharges
c:::: > The Allowances action week gets a strong body at both the FIOD and CAF. For CAF, couples go out to make physical observations at several locations in the country. For CAF, the focus in this week of action is on possibly hijacked LRK numbers. The FIOD action also focuses largely on this, as well as the production of counterfeit documents. Many of the FIOD cases initially seemed individual, but little by little, the organization does come to the fore. The FIOD has a number of searches, interrogations and arrests in store next week. In the coming 2 weeks, there are also a number of themed sessions on the agenda where individual suspects who have submitted false documents will get a slap on their feet. Many of those individuals come from a previous CAF case. The case against the main suspect (the facilitator) will follow at a later date. A press release will be released around the week of action.
Payroll taxes
In one of the investigated posts where certain facilitators claim premium discounts on a no cure no pay basis, 8 false statements have now been found from 3 companies, trying to prove that there is a right to a premium discount. It is also already clear that the false documents come from the Facilitator.I 11.1 I
11_.1
Other
This week, there was a major raid by the FIOD into a case, whose CAF expertise was initially used to gain insight into certain information about cash flows and possible money laundering. This information has come in very handy in rearing the case and is now getting a successful denouement.
A selection of current cases: 11-11-2016
IH system fraud
c: :> CAF has a reasonable view of the population of people where there may be a problem in deducting donations. It seems that the presentation of these gifts is different from what actually happens.
Last week, there was a lot of media publicity about this. Next week, together with the ANBI team, we will have access to a number of seized documents. This will hopefully allow us to do quite a bit of fact-finding about the actual state of affairs.
c: :> A foundation that did a lot of reporting work for people in need is working to fix many mistakes from the past. This process with this foundation is progressing well. The reason for the trouble lies in a former employee who made a serious mistake and came up with all kinds of extra deductions. During the repair work, the foundation has now also collected stacks of documents and statements that reveal the intent and erroneous behavior of the former employee. We'll zoom in on this a bit more closely.
c: :> One of our business counselors confirmed an appointment with an advisor by email this week that includes
included that we want to talk about things that are not going well. In this conversation, she indicated that a colleague 10.2.e will accompany her. Within 2 hours, she was then called by this advisor. He had been Googling that name once and was shocked by now! Indeed, he had come across a number of publications in the media that had fallen on his stomach like a stone. Waiting another 2 weeks for the conversation with us was suddenly quite a long time. But by phone, he immediately indicated that he wanted absolutely no hassle with us and we were promised in advance that he would do everything in his power to change any behavior. The basis for the conversation has been laid.
c: :> One of the facilitators selected for the action week has a request whether we might get something else
could do with a chi2 analysis. Of course, this is always possible, but the pattern analysis is so clear that it leads to impressive results even without Chi2. For example, this facilitator introduces fixed amounts to his customers when it comes to travel costs (normally an amount that should be variable); in cases, he adds costs for hospital visits, where their behavior is also identical here. This facilitator fiii l'.lngiften also believes that he can boost the postcode lottery as a donation.
c: :> A taxpayer who tried to justify his deductions in many ways has come to that.
It's assumed that he also included statements from the Care Indicator (WMO). But whether this helps him get his diet allowance...
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were known or are no longer in daycare. However, the question parents “forgot” to stop the allowance application as well. So there is something wrong in relatively many things. D
¢ The FIOD has also been very active. In a certain case, the same thing: children are often unknown.
There are strong indications that this is happening in an organized context.
¢ There have also been a few sessions, but most of them are next week.
¢ So far, there have been 2 searches, finding the necessary incriminating documents.
¢ In addition, the FIOD has conducted studies in about 30 ongoing individual studies. In these cases, no childcare has taken place.
¢ In the Supplements action week, institutions are visited with indications that there may be something wrong with the applicants, but also posts where there was actually no indication at all beforehand. Such a post without indications shows that, based on the visit, 12 applicants and 14 children are not in daycare and are probably hijackers. In this case, Oat is more than 6% of the total population. The possible interrelation will be further investigated when all results are in.
¢ In addition to the things in the action week, an item for taxes is also in the final phase. Leads to significant corrections. In one case, more than 1.5 tons and in the other case, this is even a few tons higher. At Toeslagen, this case had already been more or less completed and around half a million was recovered from customers there too.
A selection of current cases: 18-11-2016
IH system fraud
c: :> A WOB request has been received about a number of CAF activities. This request mainly concerns whether or not to apply the Nepperus amendment (the co-foster penalty), but it also contains a few questions in a broader context. The answer is ready in concept. The documents requested are not there or are focused on individual cases in such a way that they cannot be provided.
c: :> This week I had another educational conversation with a relatively large consulting firm that does quite a lot
actually assists people in need. This is not about conscious abuse, but it is just a little too easy every now and then. We also see that costs were deducted that, in principle, could have been reimbursed.
c: :> Next week, another advisor will be unpleasantly surprised (press release is in the works). With someone else
we're going to have a strong conversation.
Surcharges
c: :> Preliminary conclusion from the Supplements action week is that quite a few children were not actually found who were really not known to childcare, let alone who were (ever) present. Makes the importance of physical perception once again clear. There are agencies that do receive THEIR contribution every month, but where no children appear. IN 1_1_1.1
11.1
c: :> A number of reports have yet to come in.
¢ One of the children's centers does not want to provide data. Because then they have to make a software adjustment and that costs money. A penalty can (and will) have been imposed for this. In theory, a fine per child is possible.
¢ At a private school, the revenue model also includes the application for Allowances. It appears to be on erroneous grounds. A site visit was made this week. The Fees have been recovered.
c: :> Press release to follow.
Payroll taxes
¢ Agreements have been made with the FIOD account, team leader and project manager about taking up the case with incorrect premium discounts. Subject is suspected of falsifying documents many and often and making better use of it on a no cure no pay basis.
A selection of current cases: 25-11-2016
IH system fraud
¢ A new search took place this week. On Thursday, all customers of this facilitator received oak mail. A press release has now also been published.
https://belastingdienst-in-beeld.nl/fiod-doorzoekt-woning-in-onderzoek-naar-honderden-onjuiste declarations%e 3% 80% 80/
¢ A facilitator who has had a Knock and Talk conversation before had a follow-up meeting. This time to determine how much should be included in his own return for incompletely declaring his ancillary income as an advisor. In doing so, this facilitator indicated that he had suffered a lot from the letter campaign among his customers. Many customers are angry with him; he is also accused of everything on social media.
c:::: > This week, we also had an interview at a medium-sized office that (also) offers its services to students. They can submit refund requests to us via this advisor's software and certificate. A DIGID is not necessary. You can also fill in whatever you want, this advisor will not check the submitted returns. Due to the way in which this happens, the student also does not see what information is included in the VIA. In practice, this leads en masse to returns that are incorrect, for a significant amount of more than 2 million. In the conversation, we indicated that this is not possible this way. The company indicated that it clearly understands the seriousness of this situation and will come up with a solution within 14 days. This could mean improving/adapting the process so that it can be controlled and the quality of the submitted returns can be more guaranteed, or that you will eventually stop this process altogether. 11.1
¢ The CAF has responded to a number of concept documents (evaluation of deductions for healthcare costs, donations and ANBI).
¢ Yesterday, a conversation took place with a foundation about revoking the ANBI status. A (third party) study “initiated by CAF” partly forms the basis for this.
Surcharges
¢ See attached hyperlink to the press release. This message has barely been picked up by external media.
http://intranet.belastingdienst.nl/fiod-nieuws/2016/11/23/fiod-en-belastingdienst-onderzoeken surcharges fraud with counterfeit documents/
or:
http://www.bijzonderstrafrecht.nl/home/fiod-en-belastingdienst-onderzoeken-toeslagenfraude
A selection of current cases: 09-12-2016
IH system fraud
c: > FIOD has already started working up the cases that qualify for the action week. The joint kick-off meeting with FIOD, OM and CAF case counselors will take place on December 20.
c: > One of the candidates who will take their turn in the action week already has a number of letters of questions
sent (declarations that had already been ejected anyway). What is remarkable about the answers to this is that almost all registered customers fill in NO when asked if they had help filing the declaration, while the patterns that show the returns clearly confirm the image that our facilitator was active. He has apparently instructed his customers quite extensively.
c: > In a case where a consulting firm and customers were actually duped by an employee who worked at the
finding that this was immediately deactivated, the office has now made a serious recovery and submitted hundreds of corrected returns. There are dozens of statements from customers that the former employee invented all kinds of things and filed them in the returns without any consultation with them. This in itself seems to be sufficient basis for taking extra action with this gentleman, either through criminal law (disadvantage is serious enough) or via the co-foster penalty. By the way, the regional newspaper has caught wind of the malversions that have taken place.
c: > The proposal of the facilitator who, without being aware of this, caused a problem with the
The submission of declarations by students is in and looks good in itself. In the past, returns with differences in wages and payroll taxes have been received here en masse. You could fill in whatever you wanted without anyone checking it. This is what this advisor will actually do from now on. From now on, people want to route this entire tax flow through the VIA and submit them in accordance with that information. If the customer does not cooperate, they say goodbye. 11.1
I 11.1 By the way, in addition to taking care of returns, this office is mainly developing software packages for the reporting practice. People also have ideas how this could make our control more effective and efficient. 11.1
c: > When going through our red concrete list, sometimes even occasionally you notice funny posts in the
gift deduction. For example, we also saw it as a textbook example of a presentation of periodic donations that makes you wonder whether this legislation is actually intended for. This signal has been forwarded to Dgbel in connection with the evaluation that is currently underway. Oak, we saw a post that would have made a deductible donation of 9 million. According to the published documents from the ANBI, however, this is a donation of 3 million (we have indications that support this amount). However, GO's colleague who is working on this post has received financial statements from the accountant that show a donation of 9 million.
11.1 I Documents were shared with the therapist.
Surcharges
c: > With regard to a case we were on the road for in the action week, the GGD is now receiving tips that there is active cooperation between GOB and questioners regarding the conscious abuse of LRKP numbers.
c: > In our previous case concerning childcare in the family sphere, there was consultation with SZW. They are busy
with a note about that. Oak is discussing this with Dobel. Once a position has been determined there, we can continue with the case studies. So far, there hasn't been much progress.
c: > In a case where CAF was involved a long time ago, the discussions are with a colleague from Surcharges
apparently secretly recorded from beginning to end during a lengthy conversation. In the renderings on paper, however, parts of this have often been omitted. Good to realize once again that these kinds of practices sometimes happen.
Payroll taxes
Preweeg has been brought into the case of the wrongly claimed premium discounts (partly based on false documents) and will start soon. What is remarkable about this case is that the image initially arose that this was an old colleague, as was also evident from the text that this facilitator himself had put on Linked In. However, inquiries show that this information is incorrect. 11.1
11.1
Other
The positioning of CAF and any new interesting areas of activity were briefly discussed with the supervisor group. We ourselves see many new opportunities and opportunities in so-called CAF-like work, which, in our view, may be interesting for the service as a whole in light of the report from the Court of Auditors (too little supervision of entrepreneurs) and for additional income (investment agenda). There is a substantive proposal from CAF with the intention to have this on the CD0 agenda in January (2).
10 [2.e]
A selection of current cases: 16-12-2016
IH system fraud
c: > This week, then, was the long-awaited action on the 3rd and largest case in the field of false receipts. Three people were arrested in that action, including the chairman and treasurer. A large amount of cash was also seized, as well as luxury items. In addition, a large number of letters were sent on the same day to people who have such a gift deduction in the declaration. In any case, there are at least 3 publications below. Another article about this should also appear on the image newspaper.
https://www.om.nl/actueel/nieuwsberichten/@97168/drie-mannen/
http://www.te legraaf.n1/dft/g/tax/27251033/_2000_false_tax aangiften_.html http://accountantweek.nl/artikel/miljoenenfraude-met-giftenaftrek
c: > We have already mentioned a foundation that came into our picture because there are far too many
a high deduction in healthcare costs was increased. We had seen that it was not so much the foundation itself as an employee. The foundation had now also discovered that and this employee had been deactivated. We confronted the foundation with our findings and this ultimately led to a good cooperation with this foundation. Hundreds of returns have been reviewed and amended. It was to be expected that this could cause a commotion among the affected customers. This week, an article about this was therefore published in de Gelderlander. The chairman provides text and explanation. Admittedly, that explanation is wrong (he says he contacted the tax authorities himself, which is not the case, he is also talking about relatively small amounts and a relatively small number of posts, even though the total amount was several tons and it involved many hundreds of notes). Anyway; the thrust of the story was otherwise fine. Good article that explains how much trouble a facilitator can cause for customers. Perhaps another thing to keep in mind before the coming week of action to do something else with this. See separate appendix (page 3).
c: > When making analyses, we come across a number of very high deductible donations. Often periodic donations, then the threshold is not a problem. As a result, a number of people do not pay taxes for up to years. We also often see combinations with income from box 2. There are a number of case positions where we seriously doubt whether this is all true. It looks allied. This includes buying art (and what exactly is the value?). Provides compelling examples that are interesting for evaluating the gift law.
c: > A lady who has a rather aggressive way of communicating and has even reported it to a colleague is now taking a slightly different tone. She would like to sit down with us now to clear up any misunderstandings. 11.1 This post is in the criminal law reprocessing because this lady has made quite a few false statements.
c: > In a case where the FIOD seized several tons of money in the search, has the lawyer now filed a request for remission because there would be no money? Extra strange because there
there is still an objection that was also filed by this lawyer.I
11.1 1Oi2.e
1 11.1 1 ----------
Surcharges
c: :> A very large shelter often has quite a few hijackers. Further analyses look at the underlying facilitators. There are a number of “professional” false documents coming from here.
Because the entire population has now been asked out, they must now be compared 1 to 1 with the Surcharges files. This is to get a better picture of the total number of hijackers.
c: :> Our CAF recovery specialist has more of a solid facilitator approach this week - oak de krant
fetched. Below are a few quotes from the newspaper article (Algemeen Dagblad 14-12-2016):
“Please let me work,” the emotional owner pleaded. “I need those kids”. The tax authorities say that since the start of her 24-hour childcare, the woman has accumulated a tax debt of two tons. The tax authorities would have already granted her several months of deferment.
During the court hearing, the tax authorities were still willing to compromise. Only if the owner puts 75 thousand euros on the table/el at once will the tax authorities want to cancel the sale of household items. “We've met hoar time and time again,” a grumpy tax officer told the judge on Tuesday. “The company is a walk of rising debts”.
The judge also seemed to have little sympathy for the owner. “You've made it to the point where the parents of all those children immediately have a major problem,” said the judge. “What you have to do is take your bank card and pay/pay. This is a very simple dog that any Dutchman can do”. The owner responded that the administration is “not hoar thing”.
Other:
c: :> Next week, the Christmas special will be released...
c: :> This week, in 3 cases where CAF has interfered in any way, the ANBI status was revoked.
SIR GO Monday, Dec. 13, 2016
On
we are happy to help you
Psychiatric patients receive tax relief
Employee of the ZE-Venaane Foundation made the mistake when filling out the tax return for services.
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Christmas Special /Annual Review 2016 23-12-2016
At the end of the year, we will provide another annual overview of the CAF activities through this Christmas special. In this overview, in terms of “chapters”, we limit ourselves to those issues that have been the main streams in our work: System Fraud, IH and Surcharges. CAF again carried out a number of smaller experiments in 2016. Such activities and any other issues are still briefly summarized under “risk detection”.
The results of the corrections made to the facilitators' customers (IH and Fees) are not reported by us, because they are included in the Bl of the processes that have been set up for this purpose. The moment of a facilitator's approach and the actual final corrections for individual customers are often quite far apart over time. In the IH system fraud, the moment of approaching the facilitator and sending a mailing to customers is coordinated. The interests of customers are considerable in both surcharges and system fraud (IH) and amount to many millions annually. Our primary task is to stop facilitators. This does not always mean that there are also tax consequences for the facilitator himself. More than 4 million in attacks were imposed (as far as we know) in more than 70 cases completed in 2016. In addition, there are still plenty of things (over 80) in progress or just not fully completed. We know from a number of them that significant corrections have been made or are still being imposed there. Those results have not yet been incorporated into the previously mentioned amount. Addressing facilitators is not only effective, but also rewarding. The biggest gain, however, lies in stopping or reducing the abuse.
IH system fraud:
Things from earlier years:
At the beginning of 2016, there were still 41 cases pending from previous years. In 2016, 31 of these cases were fully completed. There are also two more things in the monitor mode. These are cases that have come into contact with criminal law and whose tax completion is not completely finished yet. Three cases are ongoing, because we want to set the co-foster penalty there, and that is quite a laborious process. The rest is still in progress, because they will eventually go into the 2017 action week or because there are fairly complex phenomena, whose treatment now consists of a significant number of underlying subjects.
2016 cases:
In 2016, 39 new cases were started. Of these cases, 11 have been fully completed, and 2 are in monitor mode. In addition, 26 cases are still pending. Most things come from our own analyses and some of them will be addressed (outwardly) in the 2017 action week. With new analyses, significant steps were taken in 2016.
Overall view
The phenomenon of false receipts in gift deduction, which surfaced in 2015, attracted a lot of attention in 2016. There were 3 criminal cases, 1 of which became public only very recently. Around this, various third parties have been investigated by the relevant ANBI institution. In several cases, as a side result, this has led to the conclusion that the ANBI status has been revoked or still needs to be revoked. The phenomenon of false receipts has also been discussed in various committees, including comments on the issue of gift deduction as a whole. See, among other things, the press release and image newspaper report dated December 16. CAF also provided input into the evaluation of the health care costs deduction.
In 2016, various measurements were carried out to assess the effect of trading. It has been found that the attention given to the facilitators and their customers significantly improves reporting behavior in the sections that come to us most, health care costs and donations.
The reporting behavior of people who (previously) were (were) customers of such a facilitator was monitored over time. The claimed PGA deduction is declining spectacularly among this population. A limited number of advisors have been prosecuted under SFI law. In almost all cases, facilitators have been convicted. This is not the case only in one case, but an appeal is still pending. In a limited number of cases, the facilitator's knife cuts both ways. In addition to the fact that incorrect declarations are made for customers, the facilitator's own declaration is therefore clearly incomplete. Sometimes, we try to let the cause of the problems fix the incorrect returns to the customers themselves. In those cases, this appears to work successfully. Oak was occasionally discussed with advisors on process improvements, which significantly reduces the risk of incorrect returns.
Oak in 2016 made an explicit contribution to the IH System Fraud Action Week, and we thus generated a lot of media attention. The cooperation with the P treatment teams, the gatekeepers and the therapists from SMEs on the one hand and with FIOD and OM on the other hand is almost optimal.
Surcharges
Things from earlier years:
In 2015, about 19 things were still in progress (including a few things in monitor mode). Of these, 1 was eventually removed (may be reviewed again at some point), 13 have been completed, 4 are still on monitor mode (CAF action ready, but waiting for results under Surcharges) and 1 is still in progress.
2016 cases:
In 2016, 30 new cases were started. For the most part, these are KoI (14) and GOB (8). Of these, 4 have been completed and 4 have been removed. With 6 posts, the CAF part is ready and the post is on monitor stand. The rest, 16 pieces, are still ongoing. The reason for the relatively high percentage of current posts is that the Allowances action week has only just ended and the exact results are not known for all posts yet.
Overall view
In 2016, we tried to focus more on the approach to allowance payments by consciously opting more for areas with expectations of an evident increased risk. In addition to settling previous posts and occasionally reviewing other issues, these were the priorities. The themes we chose for this year were family care and possible LRKP number hijackers. Although the evaluation of the latter theme has not been fully completed yet, it has become clear that both themes are indeed an increased risk.
On the one hand, this focus leads to fewer items that have been viewed, but on the other hand, there is an increase in consequences compared to last year. Last year we had several posts that ultimately didn't need to be followed up, but in 2016, this was the case in almost all cases.
When it comes to family care, it has been explicitly established that the risks of collusion are significantly higher. Due to the family relationship, there is no natural separation of functions. For example, there is little or no desire between family members to pay based on the hours actually worked. Informal babysitting hours and formal babysitting hours are also intertwined. This conclusion was shared with Dgbel and discussed with the Ministry of Social Affairs. What further will happen to this and what this means for the settlement of the cases we have reviewed is still unknown at the time of writing this brief annual report.
Even more than in previous years, CAF contributed to the theme week of Tax Service/Surcharges and the FIOD. Colleagues made field observations and checks at locations throughout the Netherlands. This week, the focus for CAF was on assessing LRKP hijackers. The actions have confirmed that the hijacking is occurring. A childcare institution does not always have to have an active role in this and is therefore sometimes a facilitator against will and thanks. We have made proposals to reduce this risk in the future. The Surcharges have also been discontinued and recovered. In contrast to the actions in the IH system fraud, the media hardly paid attention to this week of action.
R1's TT:O detection
10.2.d, 11.1
Finally
On balance, less than 15,000 hours were written on the CAF activities in 2016. So with relatively few hours, we can still do a lot. There are still plenty of things to develop that fit into the CAF approach (facilitator related) and even more when we look at the CAF-like way of working (which is more widely applicable). Recently, our DG wrote that 2017 will be a key year for the tax authorities. As far as we are concerned, this also applies to CAF.
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