The above also implies that where you are registered (at the municipality c.q. in the Basisregistratie Personen) is never decisive. Also having a Dutch tax ID number (BSN or Burgerservicenumber) is just an indicator. For the DTA it will be a start for an assumption, but it can never stand alone for a formal decision. Therefore you can always challenge such a decision. Now, if at any time the tax inspector or a foreign tax inspector doubts your residency (or challenges a form that you have filed), you are obliged to provide them with the requested proof (such as your electric bills). 

It goes without saying that we often advise on tax residency issues. We will guide you through the process of providing the information to the DTA if necessary.