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2013 M-form instructions RUG bursary researchers

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Marco van der Vinne

on 1 April 2015

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Transcript of 2013 M-form instructions RUG bursary researchers

Tax assessment 2013, the M-form, instructions


What is the M-form?
This a paper form which the Tax Services (in Dutch: Belastingdienst) has sent to you, or which you requested yourself by calling the Belastingdienst.

The M stands for: “Migration”.
This M form is only applicable for the tax assessment over the year of your ‘Migration’.
So when you came to live in the Netherlands in 2013, you need to do the assessment with the M form.
But also, when you have left the Netherlands in 2013, this M-form is applicable for the tax assessment.
The criteria is: the date you registered at the city hall or you de-registered.

Unfortunately, this cannot be done digitally, only with the paper M-form.

By doing this tax assessment you declare and file (at the Belastingdienst) the income you had in 2013.
As a result, the Belastingdienst will respond by sending you a calculation (Aanslag or Voorlopige Aanslag). This can take aprox. 2 - 4 months.

If you are older then 30 years, there are two types of taxes applicable:
“Income tax” (type H on the response from the Belastingdienst).
“Income related contribution Health Insurance Act” (type W on the response from the Belastingdienst).
In about 2 - 4 months the Belastingdienst will send you two letters: a H-calculation and the W-calculation).
The Belastingdienst probably will also send you two invoices (accept giro's) in order to pay those taxes.
If you are younger than 30, you need to pay the “Income tax” (you will only receive type H from the Belastingdienst) and you will receive only one invoice..

If you are older than 30, but receive the ‘low’ scholarship (€ 1699), you could have a part reimbursed.
You need to sent a scan of these letters (front and backside) by email to isd@rug.nl;
The ISD will forward it to the financial department (FED); the financial department will pay you the reimbursement around one week before the deadline.
Please note: it is still (always) your own responsibility to pay taxes.

Disclaimer: this is based on our experience with the Belastingdienst en FED; we are not sure how the calculations turn out for you, in your special case. We do not take responsibility in matters like this (how much it will be, how the Belastingdienst deals with you, etc.).
We only inform you and provide you with a service like this.

Please note! These instructions are for bursary students who only receive a scholarship from the University of Groningen and do not have any possessions in the Netherlands, do not have more than € 20.315,-- savings on your bankaccount.


How does the Belastingdienst finds you?
The Belastingdienst uses the data as registred in the City Hall.
If you arrived in 2013, you refistred your self in the City Hall.

If you left the Netherlands in 2013, you had to de-register from the City Hall. There you were asked to fill out your next address > your current home address outside the Netherlands.

The Belastingdienst could sent you the M-form by post to that home address. If they do not sent you any form you are not expected to do any tax assessment. You do not need to do anything about this.

If you wish to find out more, please call them:
http://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/standaard_functies/individuals/
contact/calling/calling






In the next slides you find the content of what the Belastingdienst has sent you and with our explanation how to fill out the answers.






your name and address
Your BSN
your date of birth
name of your spouse
BSN of your spouse
date of birth of your spouse
your bank account number, only if they know,
not required
telephone number:
not required
Your signature
date of signing
signature of your spouse
This grey book is just additional information.
You do not need to use this for filling out any answers.
But on page 6 you find a list with countries and the country code.

On the next slides you will find the question to fill out your country code. If your country code is not mentioned, fill out as your country code “XXX”.
This is the book with questions.
In the next slides you will find the applicable pages and questions to answer.




In 2013 you lived partly in the Netherlands and partly in any other country. Fill out the county code from this other country at "landcode"
Fill out the period: for example, if you
left
the Netherlands (remigrated) (and de-registered from City Hall) on October 28, it is: 28-10-2013 t/m 31-12-2013.
Example, if you
arrived
in the Netherlands and start living here on August 3, it is: 01-01-2013 t/m 03-08-2013.


What is your nationality? Fill out the Country code,

Only for
30+
bursary students:

- tick ‘ja’


- tick ‘nee’

Only for
30-
bursary students
- tick ‘nee’

- tick 'nee''
Your BSN
Your full name
Were you married in 2013?
- if not, tick ‘nee’;

In case you are married but your spouse is/was not living in the Netherlands, you can also fill out that you are not married.

Please go to question 46 and the following sheets.


- if yes: If you were married
and
your spouse was living with you in the Netherlands you tick ‘ja’ and
also tick ‘ja’ and
again ‘ja’




If you answered 'yes'at question 2c, tick 'ja'

your BSN
your full name
full name of your spouse
date of birth of your spouse
BSN of your spouse
Country code, the same as you mentioned at
question 1A
Fill out the questions 46b,
46c and
46e


For all questions the answer is the total amount of scholarship you received from the RUG = the number of months x € 1699 or € 2625.
30- : for example: 9 months x 1699 = € 15291
30+ : for example: 6 months x 2625 = € 15750, or
30+ and you receive 1699: 4 months x 1699 = € 6796



Only if you are
30-
in 2013:
100a Tick the box
100c Tick the box
If you were
30+

and left
the Netherlands in 2013:

100B and
100D:

Fill out the period you lived in the Netherlands:
'01-01'
and if you left the Netherlands on October 27, 2013:
't/m 27-10-2013'
or it's


Only if you are/were
30+
in 2013:

fill out the total amount of scholarship you received from the RUG
(the number of months x € 1699 or € 2625)
Rip the pages that you filled out, out of the booklet.

At the top of each page you have to fill out your BSN and you full name.
You can find your BSN on the Voorblad.

Don't forget to fill out the Voorblad with your personal details.
Do
not
fill out the box ‘Beconnummer belastingconsulent’.


Only if you are/were
30-
or
turned 30
in 2013:
-please write under question 100N the following lines:
If you turned 30 after having left the Netherlands, this does not change any instruction. During your stay in the Netherlands you have never been older than 29, so this does not affect those instructions.
In this instruction you are categorized as '30-'

If you turned 30 before arriving in the Netherlands, you are categorized as '30+'.

If you turned from 29 years of age into 30 during your stay in the Netherlands, one of last slides gives you the proper instructions.
if you
turned 30

during your living/in the time you were in the Netherlands
, the following instruction applies to you:

100B and
100D:
Fill out the day you turned 30, example
(if you were born on March 11, 1983) you need to fill out: '11-03'
and if you left the Netherlands on October 27, 2013:
't/m 27-10-2013'
or it's

't/m 31-12-2013' if you arrived in the Netherlands in 2013, turned 30 during your stay here, and kept on living here for the rest of the year 2013.

2013 M-form
instructions
for RUG bursary students with the
-Ubbo Emmius, or
-Bernouilli, or
-Abel Tasman scholarship

The following slides are only meant for
researchers from the University of Groningen/UMCG
who receive one of the following scholarships:
-Ubbo Emmius, or
-Bernouilli, or
-Abel Tasman scholarship.

If you are a (RUG) researcher with a different type of scholarship, please stop reading and close this presentation.

At the end of this presentation you will find more information about the position of the International Service Desk, concerning the following instructions.


Written by:
International Service Desk
University of Groningen
version 1, date 18 02 2014

Deadline for submitting your filled out M-form
This is the address of
the Belastingdienst, including
the barcode. When sending back
this M-form this has to been seen
behind the envelope's plastic window.
If you are
30-
: ignore this slide.

If you
turned 30 in 2013 during your stay

in the Netherlands, fill out the amount of scholarship
you received for
only just
the months in
which you were 30;
you do not need to
declare the amount of scholarship you received
while you were still 29.
"
Let op: Dit is een bursaal van de Rijksuniversiteit Groningen, van onder de 30 jaar (of voor een gedeelte in 2013).
Zij behoren tot hun 30ste niet tot de kring der verzekerden.
Derhalve zijn zij vrijgesteld van de premies Volksverzekeringen AnW, AOW en AWBZ en de Inkomens afhankelijke bijdrage zorgverzekeringswet.
"


Herewith we try to prevent wrong tax assessments for you.
Important:
-please make a copy and/or scan
of all the pages you answered, for
your own administration.

See "Voorblad", referring
to the plastic window.
Please fold the pages you just
ripped off, fold them and put them
in this envelop.

Only iff you sent this from inside the Netherlands, you don't need to stamp this.
Write your full address here,
below this box



Dear bursary student,

We wish to inform you with the following information which is (only) meant for bursary students, who receive the Ubbo Emmius or Bernouilli or Abelt Tasman bursary, granted and paid by the University of Groningen (RUG) or the UMCG.

The International Service Desk (Anneke Toxopeus and Marco van der Vinne) used to offer service and guidance in bursary-tax related questions; we also had the tax-service-office-hours on the friday afternoon.
We came to the point that we cannot offer this service anymore for the following reasons:
- the content of the questions became too complex
- we are not trained in tax issues
- from a legal point of view it was endangering our position when giving this service and guidance
- referring to the increasing number of questions we don't have the capacity anymore.

The Board of the University has chosen to out-source the service and guidance (the ISD used to offer) to a company: Tax Globalizers. (https://www.taxglobalizers.com/en/home )
This company is very well trained, especially in our RUG-bursary system, and they are professionals on who we can rely.
So from now on, we (the ISD) will forward your tax related questions to this company.
For more explanation we have the following FAQ's, see below.
Also, please read the following info sheet:
http://www.rug.nl/infonet/medewerkers/werk-en-carriere/informatie-voor-phds/faqsheet.pdf

Kind regards,
Anneke Toxopeus and Marco van der Vinne
International Service Desk
University of Groningen
Broerstraat 5, 9712 CP Groningen
The Netherlands

Opening hours: Mon till Fri from 1-4 PM
T. +31 (0)50 363 8181
E. isd@rug.nl








How can I get in touch with Tax Globalizers?
Please sent your question to isd@rug.nl ; the ISD will forward your question to Tax Globalizers. You cannot leave your question at our desk, when visiting us at our desk in person; we don't have capacity for that. You have to ask them per e-mail.

How shall I prepare my e-mail to Tax Globalizers?
If your question is concerning tax payments or payments you have done already, please visit the Belastingdienst at: Groningen, Kempkensberg 12, and ask the officer for an explanation,in stead of asking Tax Globalizers.
Please make sure you have read the complete instructions we have sent out (every february); many questions are always already answered in these documents so please read those instructions very carefully, first.
It is most important you specify your question so you have to mention :
a) your full personal data (full name; date of birth, nationality)
b) the exact amount of bursary you receive per month
c) usually your question is related to a certain tax year, which you have to mention (this can be found in the right hand top of the letter you got from the Belastingdienst)
d) if your question is related to a letter from the Belastingdienst: you have to make a proper scan of all the pages (front and backside ) of the letters
e) if your question is related to an issue you already have with the Belastingdienst: you have to make a proper scan of your complete history of all tax letters you have had (front and backsides), so far, in chronological order
f) Also always add the the tax assessment(s) you have done yourself on your own PC (via the program with which you did the tax assessment: you can make a file or a print of your tax assesssment you sent digitally with your DigiD to the Belastingdienst).

I am older than 30; can I (still) give the ISD the letters I got from the Belastingdienst in order to receive the reimbursement?
Yes and no. The ISD still functions as a front-office for the FED (the Financial Department, who are paying monthly your scholarship).
For bursary students, older than 30, who received the two letters from the Belastingdienst and being asked to pay the taxes: you have to make a scan of both sides of the letters you got from the Belastingdienst, and sent it per e-mail (the ISD has no capacity to receive this at the ISD desk in person) to isd@rug.nl .
You have to mention your date of birth in the e-mail and your full name.
The ISD will forward this to the FED; the FED will reimburse you the amount for which you are entitled for. More info can be found in the instructions, sent out in february.

Does the ISD still offer the tax-service-office-hours on the friday afternoon?
No.

Does the ISD still sent out the instruction manuals for tax assessments every year?
Yes. In the month of february the ISD will keep sending out (per e-mail) the instructions how to do a (final) tax assesment over the previous year, and (for those for whom it is advisable) instructions how to do a provisional tax assessment over the current year.

I am older than 30 but I still receive the 'low' scholarship?
Please read the the info sheet at question 4:
http://www.rug.nl/infonet/medewerkers/werk-en-carriere/informatie-voor-phds/faqsheet.pdf
All that information cannot be discussed or argued with Tax Globalizers or with the ISD; referring to the questions in the attachment, the answers are covering all the information there is to explain.

Can I meet the people, working at Tax Globalizers?
No. Based on experience we are sure that contact per e-mail (and if necessary by phone, initiated by them) is the most efficient and safest way.

Do I have to pay Tax Globalizers?
No. Your consult is paid by the RUG; although it has limitations; that's one of the reasons you have to contact them per e-mail via the ISD.

Can I ask Tax Globalizers anything I want?
No. It is limited; practically similar to service and guidance the ISD used to give; and that's why you have to contact them via the ISD.
A bursary student should not request/is not entitled for receiving any of the following allowances: rental allowance (huurtoeslag); health care allowance (zorgtoeslag) ; any childcare benefit (kinderbijslag etc.) ; unemployment benefits (WW uitkering) ; any allowance for your not-working spouse ; or any other kind of tax related social welfare allowance/reimbursement.
This might be contrary to information from certain Belastingdienst-officers, working at Kempkensberg 12, Groningen. We have too often experienced that the Belastingdienst assume that 'bursary' is salary, which leads to wrong information (as if the bursary would be entitled for any allowance), which lead to the situation that a bursary student applies for it and in one of the following years is forced to pay it all back. So that's why any question about issues like this cannot be discussed with Tax Globalizers or with the ISD/the RUG.
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