Belastingdienst Caribisch Nederland extends easing measures
The special circumstances due to the corona crisis are reason for the temporary (extension of) easing of several tax schemes. The following temporary easing measures will remain in force until the 1st of October, 2021 for Bonaire, St. Eustatius and Saba.
Deferral of payment of tax debts
Entrepreneurs who are experiencing temporary liquidity problems due to the corona crisis could apply for deferral of payment. Due to the ongoing impact of the measures surrounding coronavirus, this scheme will be extended. The request must be submitted by the 30th of September, 2021 at the latest.
Reduction of interest on overdue tax payments (interest rate percentage)
The interest rate percentage which currently is 6%, will be reduced to a percentage of 0,0. This only applies to those parties who have applied and qualified for special deferral of payment.
The interest on overdue tax payments will subsequently return to its old level step by step. On the 1st of January, 2022, the rate of the interest on overdue tax payments will be set at 2%, on the 1st of January, 2023 at 3% and on the 1st of January, 2024 at 6%.
Statement of payment behaviour
As for statements of payment behaviour (for instance required for licensing) it applies that outstanding debts ensuing from assessments for retrospective collection of Loonbelasting (LB, wage tax), which were imposed during the deferral period, will not negatively affect obtaining such a statement.
Notification of insolvency
If you have requested deferral of payment for tax due which should have been paid between the 12th of March, 2020 and the 1st of October, 2021, the Belastingdienst (Tax Office) will also consider this as a temporary notification of insolvency.
Payment default penalties
Default penalties for failure to pay all or part of tax amounts due in the period 12th of March, 2020 through the date on which the deferral of payment has been granted, will be destroyed ex officio. This applies to all types of tax to which the temporary, special deferred compensation scheme of this decision applies.
Customary wage
As regards the customary wage scheme, it applies that under certain conditions the customary wage for the years 2020 and 2021 may equal the accounting profit (but can never be negative). If the wage actually paid is higher, then this amount must of course be used.
Algemene bestedingsbelasting (general expenditure tax)
The import and supply of face masks, corona vaccines and test kits are not subject to algemene bestedingsbelasting. More information is available on this website.
Additional information
For the full decision of the 28th of June, 2021 which was published in the Staatscourant (Government Gazette) on the 30th of June, 2021, please refer to. For questions, please contact the Belastingdienst Helpdesk by e-mail: helpdesk@belastingdienst-cn.nl.