WILLEMSTAD - The country of Curaçao is currently experiencing major financial problems. At the same time, the tax morality of some of its residents is bad. The Public Prosecution Service (OM) will fight this together with its partners. By not submitting a tax return, not providing the information requested by the tax authorities, filing a fraudulent return, or not complying with any other obligation as imposed by the General National Ordinance National Taxes, less money will be deposited in the treasury. Money intended for education, healthcare, housing, infrastructure, etc. for fellow citizens. The smaller the community, the smaller the budget, and with it the impact of tax evasion much greater. By means of this message, the Stichting Belastingaccountantsbureau (SBAB) and the Public Prosecution Service want to inform all business owners of the following:
In accordance with the General National Ordinance on Land Taxes (ALL), every business owners is obliged to submit timely, complete and correct returns. The legal forms have been published on the website of the Tax Inspectorate (www.belastingdienst.cw).
In 2020, employees of the SBAB visited business owners and informed them several times about their concrete arrears declaration with the request to comply with the obligation, under the threat of administrative fines and criminal proceedings.
From 2021, business owners who have not acted on the written warnings will have to take the following measures into account:
• A visit by the Intelligence and Investigation Team;
• If the rules are not complied with, an official report will be issued;
• Subsequently sanctions by the Public Prosecution Service and / or the court.
Criminal law is used as a last resort. Prosecution will only take place if other options have not proved useful or if an additional social effect is envisaged. Often first by offering a transaction, but if the facts and circumstances so require, a case can also be summoned directly.
This means that the fine, as it could possibly have been imposed as an administrative fine in a case, can serve as the basis for a criminal claim. Since the last resort, criminal law, has been chosen, it must be considered that the requirement for the criminal court will be heavier than for the administrative court. This can be done by demanding a higher fine, as well as by a different form of punishment such as a community service or even an (unconditional) prison sentence, or a combination thereof.
The starting point for the Public Prosecution Service remains the national interest. The Public Prosecution Service hopes that everyone pays the tax as it is owed in accordance with tax legislation. It does not matter whether you do this for ethical or social reasons or out of a desire to serve the country.