WILLEMSTAD - In view of the current contamination of the Crib file at the tax authorities, the imposition of taxable assessments for turnover tax (ob) and wage tax (lb) for 2022 will be temporarily suspended. The assessments are sent again as soon as the cleaning of the Crib file is (largely) completed. This is to prevent unjust assessments as much as possible.
This is apparent from the first management report of the tax authorities. The overdue periods will be made up in July.
Now it is the case that if a taxpayer does not submit a return, the inspector imposes a taxable assessment. A tax assessment is usually imposed for a higher amount than what the taxpayer would owe when submitting the tax return. The collection of this taxable assessment by the recipient should encourage the taxpayer to still submit the overdue return in the form of a notice of objection, according to the tax authorities.
In February, the tax assessments for the last periods of 2021 were imposed as planned. The tax authorities now want to prevent arrears from arising. In addition, persons who fail to comply with their declaration obligation must immediately be fined.
The purpose of the management report is to monitor the progress of the tax authorities. This way, adjustments can be made where necessary. Collecting the necessary data was a major challenge. “In order to be able to measure the realization of certain objectives, reports still need to be developed. This first report is therefore not complete, but contains the data that could be collected within the specified period. The reporting will be further developed and expanded in the coming months and the quality of the underlying analyzes will also increase. The report for the month of February can therefore partly be seen as a 'baseline measurement' from which the actual realization of the objectives will start," according to the report.