Tax collection system divided into three systems, namely:
1. According to the time of collection
- Voorheffing : Withholding taxes done at the beginning of the tax year
- Naheffing : Withholding tax at the end of the tax year
2. According to the assessment base
- Fictitious system (assumption)
Tax collection system is based on a legal fiction or presumption. Assumptions used for example assume that the income received by the taxpayer is the same for each year. Then after the end of the tax year can be seen the amount of income a taxpayer, then it can be determined the amount of tax for the next year. In this assumption can be applied to systems of taxation at the way ahead (voorheffing).
In a real system, tax collection is based on a real situation or income / taxpayer actually received. In this system of taxation can only be done by the end of tax collection / rear (Naheffing).
In the mixed system, in the early years of the debt tax imposed on the taxpayer is calculated based on the assumption the system, so at the beginning of the year is liable to tax assessments fictitious. After the end of the tax year of tax debts corrected and adjusted to the actual situation with use real system. That's when an assessment is issued final. If the amount of taxes in reality greater than the tax under the assumption, then the taxpayer must increase, and vice versa if it is smaller than the excess may be refunded.
3. According to the tax set
- Official Assessment System
Official Assessment System that tax collection system which states that the amount of tax payable by the taxpayer calculated and set by the tax authorities or the tax authorities. In this system the tax debt arises when you have a tax assessment from the tax authorities (in accordance with the formal teaching about the onset of tax debt). So in this case the taxpayer is passive.
Self Assessment System is the system where the tax collection authority to calculate the amount of tax payable by the taxpayer submitted by the tax authorities to the taxpayer is concerned, so that the systems of these taxpayers must be active to count, deposit and report to the Tax Office (KPP), while tax authorities assigned to provide lighting and surveillance.
With Holding System which tax collection system which states that the amount of tax payable is calculated by a third party (who is not the taxpayer and the tax authorities nor / tax authorities).
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