On 25 November 2015, the National Dutch Ombudsman, Reinier van Zutphen announced the start of a large-scale investigation into the requirement to only receive digital communication from the tax authorities. The investigation was prompted when he received more than 450 complaints from concerned citizens in the last few weeks. He further stated that digitalisation may have been introduced too abruptly and that consideration should have been given to citizens who for whatever reason do not want to participate in this process.
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