Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.
Weighting statement world income, income not taxable in the Netherlands (NINBI)
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
General information
Theme
Begin date
Contact information
Link to publication website
Link to source registration
Responsible use
Goal and impact
The Tax and Customs Administration receives annual world income declarations from citizens who are invited to do so at the request of Benefits or the CAK, because the world income is relevant for the application of treaties or other schemes.
In order to assess these declarations quickly and carefully, the Tax and Customs Administration uses an algorithm. The weighting takes place on the basis of predefined selection rules and available contra-information.
The algorithm detects whether a declaration may be incorrect or incomplete. This may involve situations that are both to the citizen's disadvantage and advantage.
The aim of the algorithm is to select high-risk declarations for manual processing. This ensures correct application of rights and obligations.
Considerations
The process of assessing world income declarations (NINBI) is important for proper application of treaties and tax regulations. We want to do this carefully. The algorithm can support a Tax Administration employee in this process. As a result, the assessment is more careful, efficient and uniform.
The algorithm contributes to the systematic and accurate checking of world income declarations. By deploying an algorithm, these declarations can be assessed faster. This allows citizens to get clarity faster.
The algorithm determines the assessment based on the relevant data. The alternative is that an employee would have to manually collect and assess the data for all tasks. This would make the process more error-prone and less efficient.
Human intervention
Human intervention in the Tax Administration context implies that a competent and knowledgeable employee plays a substantial role in decision-making.
Human intervention is involved in the operation of the algorithm, but decisions are also made by the algorithm. The algorithm detects and selects possible incomplete or incorrect world income declarations. If a risk signal is issued, manual assessment by a Tax Administration employee follows. The final decision on adjustment or follow-up action always lies with an employee.
Risk management
The Inland Revenue is taking several measures to manage the risks of using the algorithm.
- 1. Transparency
The Tax and Customs Administration publishes information about the algorithm in the Tax and Customs Administration's algorithm register and the Central Government's algorithm register.
This allows citizens to understand the use and operation of the algorithm.
- 2. Automated decision-making
The description of an algorithm explains this and also details the aspect of human intervention.
- 3. Privacy protection and legality
The Tax Authority ensures that the use of the data is assessed against the General Data Protection Regulation (GDPR).
The description of the algorithm also links to the applicable laws and regulations.
- 4. Responsibility
On the basis of the Algorithm Register Policy Framework, the responsibilities and tasks when using algorithms are clearly described and secured.
- 5. Monitoring and evaluation
The operation of the algorithms is periodically tested. Based on this, selection rules can be adjusted.
Legal basis
- General State Tax Act:
- General Administrative Law Act:
- General Data Protection Regulation:
- General Data Protection Regulation Implementation Act:
- Payroll Tax Act 1964:
- Income Tax Act 2001:
- Citizens' Service Number (General Provisions) Act:
- Archives Act 1995:
Links to legal bases
- Algemene wet inzake rijksbelastingen: : https://wetten.overheid.nl/BWBR0002320/
- Algemene wet bestuursrecht: : https://wetten.overheid.nl/BWBR0005537/
- Algemene verordening gegevensbescherming: : https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:32016R0679
- Uitvoeringswet algemene verordening gegevensbescherming: : https://wetten.overheid.nl/BWBR0040940/
- Wet op de Loonbelasting 1964:: https://wetten.overheid.nl/BWBR0002471/
- Wet Inkomstenbelasting 2001:: https://wetten.overheid.nl/BWBR0011353/
- Wet algemene bepalingen Burgerservicenummer:: https://wetten.overheid.nl/BWBR0022428/
- Archiefwet 1995: : https://wetten.overheid.nl/BWBR0007376/
Elaboration on impact assessments
The use of the data should be assessed against the AVG.
The AVG prescribes that no more data should be used than necessary. This is called data minimisation. The Inland Revenue regularly reviews whether the data used is still necessary and therefore may be used.
Operations
Data
- Identifying data (national) identification number/BSN
- Declaration details world income
- Third-party income
- Wage, pension and benefit data
Links to data sources
- Identificerende gegevens (nationaal)-identificatienummer/BSN: Basisregistratie Personen (BRP)
- Aangiftegegevens wereldinkomen: Belastingdienst
- Inkomsten van derden: Opdrachtgevers
- Loon, pensioen en uitkeringsgegevens: Werkgevers en uitkeringsinstanties
Technical design
The algorithm consists of selection rules drawn up by content experts based on laws, regulations and expertise.
The algorithm assesses whether a world income declaration may be incorrect or incomplete. Based on this assessment, it determines whether the declaration is selected for manual processing by a staff member.
The algorithm is not self-learning. This means that the algorithm does not develop itself during its use.
Similar algorithm descriptions
- Income can affect the right and amount of a benefit. The Intelligence Bureau uses an algorithm to determine, based on data from the Tax Office and municipalities, whether there is income (box 1) in the period when an assistance benefit was also received.Last change on 17th of December 2024, at 12:13 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- DPIA
- Status
- In use
- Within the Inland Revenue, we use Mass Correction (MC) for Income Tax returns. MC involves comparing returns with available third-party data. This involves declarations in which there are relatively simple corrections in the citizen's return.Last change on 1st of May 2025, at 15:26 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
- This page contains information about the algorithm 'Selection module IH' for income tax/national insurance contributions returns. The algorithm assesses whether an income tax return can be accepted immediately or must be assessed manually, based on possible risks in the return.Last change on 1st of May 2025, at 11:02 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
- The individual income supplement is a sum of money that the municipality gives once a year if a resident has to live on a low income for three years or more. The supplement can be spent freely, on which no tax has to be paid.Last change on 24th of June 2024, at 12:55 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
- The income declaration (hereinafter IKV) states the income and assets of the applicant and any partner. The IKV can be applied for by a citizen at the Legal Aid Board and used to apply for a discount on legal feesLast change on 8th of February 2024, at 13:47 (CET) | Publication Standard 1.0
- Publication category
- Other algorithms
- Impact assessment
- Field not filled in.
- Status
- In use