Per 1 januari 2016 niet meer rechtstreeks storten naar Belastingdienst

 ‘Rechtstreeks storten’ naar de Belastingdienst is vanaf 1 januari 2016 niet meer mogelijk, zo heeft de Belastingdienst medegedeeld. De zogenoemde WKA-depotrekeningen zijn namelijk per die datum opgeheven. Voor inleners en aannemers betekent dit dat een rechtstreekse storting hen niet meer vrijwaart van de inleners- en ketenaansprakelijkheid voor de loonheffingen. Vanaf 1 januari 2016 levert alleen een storting op een G-rekening van de uitlener of de onderaannemer nog vrijwaring. De Belastingdienst kan de aannemer of inlener niet meer aansprakelijk stellen voor het bedrag dat hij heeft gestort op die G-rekening. De Belastingdienst heeft klanten die van een WKA-depot gebruikmaken hierover geïnformeerd.




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