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.
Taxation of passenger cars and motorbikes - Road risks (BPM - Road risks)
- 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 algorithm BPM - Road Risks is used in the BPM Parallel Import process. In this process, citizens and companies import both used and new vehicles from abroad to the Netherlands. For parallel imports, the importer, i.e. the citizen or company importing the car, is obliged to file BPM returns. The tax authorities then collect the BPM due. The Road Risk algorithm checks whether the BPM declaration has been correctly completed by the importer.
Based on the submitted declaration and the vehicle data from the RDW, the BPM amount payable by the importer is checked. The Road Risk algorithm performs an initial check of the declaration. If no details are found, the declaration proceeds to the phase where the BPM is calculated. Declarations that are incorrectly completed are forwarded to an employee of the Inland Revenue for further assessment. This may result in an additional tax assessment for the importer or a request to submit the return again and correctly.
Considerations
By deploying the algorithm, employees need to check fewer BPM declarations manually. This makes the process more efficient and effective.
Human intervention
The algorithm checks the declaration for possible inaccuracies. If no particulars are found, the declaration proceeds to the phase where the BPM amount to be paid is checked. If irregularities are detected, the declaration is extracted and sent to an employee for manual control.
Risk management
Quality assurance of the algorithm BPM - Road Risks is carried out through various control mechanisms. In addition, the Audit Department Rijk (ADR) performs checks on this algorithm. These specifically consider the configuration, specification, test procedures and production phase of the algorithm.
The algorithm BPM - Road Risks uses only the vehicle data from the BPM declaration and the data supplied by the RDW. Personal data are not used in this process. The algorithm is also checked regularly to ensure its continued operation.
Legal basis
- General State Tax Act
- 1992 Law on taxation of passenger cars and motorbikes (BPM)
- BPM 1992 Implementation Decree
- BPM 1992 Implementation Regulation
- Administrative Fines Decree of the Tax and Customs Administration
Links to legal bases
- Algemene wet inzake rijksbelastingen: https://wetten.overheid.nl/BWBR0002320/
- Wet op de belasting van personenauto's en motorrijwielen (BPM) 1992: https://wetten.overheid.nl/BWBR0005806/
- Uitvoeringsbesluit BPM 1992 : https://wetten.overheid.nl/BWBR0005807/
- Uitvoeringsregeling BPM 1992: https://wetten.overheid.nl/BWBR0005813/
- Besluit bestuurlijke boeten Belastingdienst: https://wetten.overheid.nl/BWBR0038145/
Operations
Data
- Declaration details Tax on passenger cars and motorbikes (BPM)
- Vehicle data
Links to data sources
- Aangiftegegevens Belasting van personenauto's en motorrijwielen (BPM): Belastingdienst
- Voertuiggegevens : Rijksdienst voor Wegverkeer (RDW)
Technical design
The algorithm consists of decision rules created in cooperation with content experts. Based on these decision rules and the data supplied, the algorithm assesses whether the BPM return may proceed in the process in which the BPM is calculated. If it does not, the declaration is checked manually by a Tax Administration employee.
The algorithm is not self-learning. This means that it does not evolve during its use.
External provider
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