tomevault-io Vennootschapsbelasting VPB
Use this skill for VPB dossier preparation and pre-filing controls.
Scope
- BV VPB workflow planning
- Fiscal bridge from accounting result to taxable profit
- Evidence mapping for adjustments and schedules
Boundaries
- Do not provide final legal/fiscal determinations.
- Do not assume treatment of complex transactions without explicit caveats.
- Keep uncertain tax positions flagged for advisor review.
Workflow
- Establish entity and book-year context.
- Gather financial source data and prior-year context.
- Build adjustment mapping with traceable evidence.
- Flag uncertain positions, missing support, and deadlines.
Official Source Verification
- Verify filing process and deadlines on
belastingdienst.nl. - Verify statutory references on
wetten.overheid.nl. - Cite URL and retrieval date in output.
- If unverifiable, classify as pending verification.
Escalation Points
Escalate when:
- Fiscal unity, mergers, restructurings, or cross-border elements exist
- Material uncertain positions affect filing outcome
- Evidence is incomplete near filing deadlines
Safety
This skill supports VPB workflows only and does not replace professional tax advice.
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