Payment scheme Citizen (BrB)

Dutch Tax and Customs Administration

This algorithm helps Tax Administration staff assess deferral requests.

Last change on 25th of June 2024, at 18:32 (CET) | Publication Standard 1.0

• Publication category: Impactful algorithms
• Impact assessment: Field not filled in.
• Status: In use

General information

Theme

Public finance

Begin date

Field not filled in.

Contact information

[e-mail]

Link to publication website

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/

Link to source registration

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/betalingsregeling-burger-brb/

Responsible use

Goal and impact

Every day, taxpaying citizens apply for a deferral of payment of an outstanding claim (tax payable). If a request is accepted, a payment schedule is agreed with the taxpayer.

Based on, among other things, payment capacity, previous payment behaviour and previous deferral requests, it is assessed whether a deferral request is accepted. The BrB algorithm does the initial assessment. If this assessment shows no risk of not meeting the corresponding payment schedule, the request is accepted. The other requests are forwarded to a Tax Administration employee for further assessment. This broader assessment may result in a request being accepted or rejected.

Considerations

By deploying the algorithm, the number of requests that employees have to assess substantively is lower, so a better assessment can be done per request. Thus, the algorithm makes the process more efficient and effective.

Human intervention

Based on the decision rules, the algorithm assesses whether the deferral request can be accepted immediately. If it is not, the request is manually assessed by an employee.

Risk management

The algorithm was developed by the Tax Administration and is also maintained internally. For the development of algorithms, the Tax and Customs Administration has drawn up conditions, called a quality framework. This contains rules and agreements that were followed when developing the algorithm. The conditions of the Audit Service Rijk (ADR) are leading in this respect. When changes are made to the algorithm, the Tax and Customs Administration checks whether the algorithm still meets the quality requirements.

The use of the relevant data is tested against the relevant legislation.

The use of the data is tested against the General Data Protection Regulation (AVG). The Inland Revenue avoids direct discrimination with the algorithm by not using protected personal data, such as ethnic origin. The AVG requires that no more data should be used than necessary. This is called data minimisation. The Tax Authority regularly examines whether the data used is still necessary and therefore may be used. If this is not the case, the algorithm is adjusted and this data is also no longer used.

BrB divides citizens who make a deferral request into groups (accept after assessment by algorithm or assess more broadly). The algorithm uses only the data listed in the table above for this purpose. The use of data is tested to avoid profiling that is not allowed (profiling on improper grounds). Also, the distribution created is used only once in this process of assessing deferral requests and not beyond.

Legal basis

• General State Tax Act
• General provisions Citizen Service Number Act
• Collection Act 1990
• Collection Guidelines 2008
• Income Tax Act

Links to legal bases

• Algemene wet inzake rijksbelastingen: https://wetten.overheid.nl/BWBR0002320/
• Wet algemene bepalingen Burgerservicenummer: https://wetten.overheid.nl/BWBR0022428/
• Invorderingswet 1990: https://wetten.overheid.nl/BWBR0004770/
• Leidraad Invordering 2008: https://wetten.overheid.nl/BWBR0024096/
• Wet op de inkomstenbelasting: https://wetten.overheid.nl/BWBR0011353

Operations

Data

• Identifying data of citizens and their partners
• Status of outstanding claims
• Payment details
• Income tax (IH) declaration data
• Financial products of citizens and their partners
• Wage data

Links to data sources

• Identificerende gegevens van burgers en hun partners : Basisregistratie Personen (BRP)
• Status openstaande vorderingen: Belastingdienst
• Betaalgegevens : Belastingdienst
• Aangiftegegevens Inkomstenheffing (IH): Belastingdienst
• Financiële producten van burgers en hun partners : Banken
• Loongegevens : UWV

Technical design

The algorithm consists of decision rules created in cooperation with content experts. Based on the decision rules, the algorithm assesses whether the deferral request can be accepted immediately. If it is not, the request is manually assessed by a staff member.

The algorithm is not self-learning. This means that it does not evolve while being used.