{"id":354,"date":"2019-06-13T10:46:36","date_gmt":"2019-06-13T10:46:36","guid":{"rendered":"https:\/\/ozb.belastingdienst.cw\/kobransa-di-impuesto\/"},"modified":"2019-07-28T09:38:04","modified_gmt":"2019-07-28T09:38:04","slug":"inning-van-de-belasting","status":"publish","type":"page","link":"https:\/\/ozb.belastingdienst.cw\/nl\/inning-van-de-belasting\/","title":{"rendered":"Inning van de belasting"},"content":{"rendered":"

[vc_section full_width=”stretch_row” el_class=”overlap-top” css=”.vc_custom_1560335311845{padding-top: 0px !important;background-color: #e5e5e5 !important;}”][vc_row equal_height=”yes” css=”.vc_custom_1564291671133{background-color: #ffffff !important;}”][vc_column width=”1\/2″ css=”.vc_custom_1560334695199{padding-right: 30px !important;padding-left: 30px !important;background-color: #238ba4 !important;}” el_class=”bgbox”][vc_custom_heading text=”Inning van de belasting” font_container=”tag:h1|font_size:40px|text_align:left|color:%23ffffff|line_height:46px” use_theme_fonts=”yes” el_class=”subheader-ttl”][\/vc_column][vc_column width=”1\/2″ css=”.vc_custom_1560334109600{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 0px !important;border-right-width: 0px !important;border-bottom-width: 0px !important;border-left-width: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}”][vc_single_image image=”142″ img_size=”full” css=”.vc_custom_1560946911599{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;border-top-width: 0px !important;border-right-width: 0px !important;border-bottom-width: 0px !important;border-left-width: 0px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}” el_class=”banner-image right_image”][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1560335301873{border-bottom-width: 4px !important;background-color: #ffffff !important;border-bottom-color: #23a7bf !important;border-bottom-style: solid !important;}”][vc_column width=”1\/2″ css=”.vc_custom_1564306596029{padding-top: 45px !important;padding-right: 30px !important;padding-bottom: 45px !important;padding-left: 30px !important;}” el_id=”balorashon” el_class=”padb0″][vc_separator color=”custom” align=”align_left” border_width=”3″ accent_color=”#d2d7e8″][vc_column_text]<\/p>\n

Betalingstermijn<\/h2>\n

De voorlopige aanslag OZB mag betaald worden in zoveel termijnen als er nog volle maanden na dagtekening in het jaar zijn.<\/p>\n

De definitieve aanslag OZB dient te worden voldaan binnen 2 maanden na dagtekening van de aanslag.<\/p>\n

Een aanslag hoeft nog niet te worden betaald als en voor zover daarvoor door de Ontvanger uitstel van betaling is verleend. Dit kan bijvoorbeeld zijn naar aanleiding van een bezwaarschrift of aangetekend beroep.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″ css=”.vc_custom_1564306677297{padding-top: 45px !important;padding-right: 30px !important;padding-bottom: 45px !important;padding-left: 30px !important;}” el_id=”voorlopige” el_class=”rsppt”][vc_separator color=”custom” align=”align_left” border_width=”3″ accent_color=”#d2d7e8″][vc_column_text]<\/p>\n

Betalingsregeling<\/h2>\n

Het kan voorkomen dat meerdere definitieve aanslagen OZB worden opgelegd terwijl tevens de voorlopige aanslag OZB voor het lopende jaar dient te worden betaald. Dit nog afgezien van andere belastingverplichtingen.<\/p>\n

U kunt in dergelijke gevallen met de Ontvanger een betalingsregeling afspreken die afwijkt van de betalingstermijn die op de aanslagen staat. De ontvanger zal aan een dergelijk verzoek onder voorwaarden tegemoet komen als de argumentatie daarvoor redelijk en billijk is. In een dergelijke situatie dient de belastingplichtige zich vanzelfsprekend stipt aan de afspraken te houden.[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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