Road use control (MRB)

Dutch Tax and Customs Administration

This page contains information about the algorithm 'Checking road use'. This algorithm helps employees of the Inland Revenue enforce Motor Vehicle Tax (MRB) and Heavy Motor Vehicle Tax (BZM).

Last change on 8th of April 2025, at 7:36 (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/controle-weggebruik/

Responsible use

Goal and impact

The algorithm is part of enforcement, specifically supervision, of Motor Vehicle Tax (MRB) and Heavy Motor Vehicle Tax (BZM). The purpose of the algorithm is the automated (pre)selection at for monitoring the timeliness, accuracy and completeness of the MRB and BZM registration/declaration.

For the MRB, checks are carried out on motor vehicles under the dealer scheme and driving without dealer registration plates. It also checks for suspended motor vehicles. These motor vehicles are not allowed to be or drive on public roads. For BZM, a check is made on whether the BZM due for heavy trucks has been paid. Trucks (or vehicle combinations) intended for goods transport with a maximum authorised mass of more than 12,000 kg (empty weight + maximum load capacity) are obliged to pay BZM when using the motorway. An exemption may apply in certain cases.

The algorithm reviews a large amount of camera footage and data from the tax authorities on a daily basis to determine whether there may be an offence. It is an offence under the MRB Act if a motor vehicle is driving on public roads while its registration plate is suspended, or without a trader's registration plate if the motor vehicle is under trader's scheme. Similarly, if a heavy truck has not paid the Excise Duty due while using the motorway, the taxpayer is also violating the Excise Duty Act. When a possible violation is observed, this observation is sent to the Inland Revenue. The clerk then checks these observations for accuracy. Based on the clerk's assessment, it is decided whether the observations are forwarded to the assessment process.

Taxpayers eligible for a possible additional assessment/fine decision first receive a preliminary notice, followed by the additional assessment/fine decision itself. In case of violation, the suspension of the relevant registration number is terminated, after which the motor vehicle is included in the regular MRB levy process. This means that the holder of the relevant motor vehicle has to pay the MRB due. Holders of trucks who have not paid the BZM due will also first receive an advance notice possibly followed by a post-tax assessment/fine decision. So that they still pay the BZM for using the motorway.

Considerations

The mass surveillance process is important for compliance with Motor Vehicle Tax Act and Heavy Motor Vehicle Tax Act. 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.

Human intervention

Human intervention in the Tax Administration context implies that a competent and knowledgeable employee plays a substantial role in decision-making.

There is always human intervention in decision making.

There is always human intervention in the operation of the algorithm. The algorithm detects and selects. It is the Inland Revenue employee who makes the decision.

Risk management

The General Administrative Law Act (Awb) requires the government's actions to be transparent and lawful. The Tax and Customs Administration observes the general principles of good governance when applying and developing algorithms.

The algorithm is developed at the Tax Administration itself and is also maintained internally. The use of the data is tested against the General Data Protection Regulation (AVG). By testing personal data, any privacy risks come into focus and appropriate measures can be taken. The AVG prescribes that no more data should be used than necessary. This is called data minimisation. The Tax Administration regularly examines whether the data used are still necessary and can therefore be used.

No special personal data is used in the algorithm. The selection rules in the algorithm are tested against non-discrimination legislation. Processing as little personal data as possible reduces the risk of direct discrimination. Employees involved in developing and managing the algorithms receive training on data protection and bias.

Legal basis

• General State Tax Act:
• General Administrative Law Act:
• General Data Protection Regulation:
• General Data Protection Regulation Implementation Act:
• Motor Vehicle Tax Act 1994:
• Motor Vehicle Tax Implementation Decree:
• Decree establishing camera plan 2024:
• Decree on Administrative Fines Tax Administration:
• Heavy Motor Vehicles Tax Act:
• Road Traffic Act 1994:
• Archives Act 1995:
• General provisions Citizen Service Number Act:

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 motorrijtuigenbelasting 1994:: https://wetten.overheid.nl/BWBR0006324
• Uitvoeringsbesluit motorrijtuigenbelasting:: https://wetten.overheid.nl/BWBR0007311/
• Besluit vaststelling cameraplan 2024:: https://download.belastingdienst.nl/belastingdienst/docs/staatscourant-anpr-conv-camerabld-en-cameraplan-al11421b6ed.pdf
• Besluit bestuurlijke boeten Belastingdienst:: https://wetten.overheid.nl/BWBR0038145/
• Wet belasting zware motorrijtuigen:: https://wetten.overheid.nl/BWBR0007678/
• Wegenverkeerswet 1994:: https://wetten.overheid.nl/BWBR0006622/
• Archiefwet 1995: : https://wetten.overheid.nl/BWBR0007376/
• Wet algemene bepalingen Burgerservicenummer:: https://wetten.overheid.nl/BWBR0022428/

Operations

Data

• Personal data taxpayer
• Personal data (Vehicle registration number)
• Vehicle suspension data
• Dealer scheme data
• Eurovignette data
• Control data

Links to data sources

• Persoonsgegevens belastingplichtige: Basisregistratie Personen (BRP)
• Persoonsgegevens (Kenteken): Rijksdienst voor Wegverkeer (RDW)
• Gegevens voertuigschorsing: Rijksdienst voor Wegverkeer (RDW)
• Gegevens handelaarsregeling: Rijksdienst voor Wegverkeer (RDW)
• Gegevens Eurovignet: Ages (Duitsland)
• Controlegegevens: Belastingdienst

Technical design

The Control Road Use algorithm is actually a bundle of three algorithms that function identically. These algorithms are composed of decision rules developed in collaboration with content experts. Each algorithm focuses on a specific category: suspended motor vehicles, motor vehicles using the dealer scheme, and heavy trucks with BZM due.

Based on these decision rules and the data provided, the algorithm assesses whether a motor vehicle may be violating the rules around motor vehicle suspension, dealer scheme or BZM law. When a finding is made, it is passed on to a Tax Administration employee for manual verification.

The algorithm is not self-learning. That means it does not evolve while in use.