Filing Algemene Bestedingsbelasting

How do I file a return?

You can file your general expenditure tax returns online. This is not only quicker, but the risk of errors is also smaller because part of the amounts to be paid or received are calculated automatically.

Visit the following link to learn everything about filing your general expenditure tax online.

General expenditure tax manual

How you must actually file your return and pay the taxes due, which deadlines apply, and what the consequences of filing your return late are can be found in the general expenditure tax manual. You will receive this manual if you are registered as a ABB taxpayer.

Return periods

The period for which the return must be filed and payment must take place may vary. It may be calendar month, a calendar quarter, a six-month period, or a year.

Belastingdienst Caribisch Nederland has chosen to issue quarterly ABB returns when introducing the new fiscal system for the BES on 1/1/2011. You will not need to file monthly ABB returns, but must do so once every quarter. However, you can pay on a monthly basis. You will pay in advance for a return yet to be filed. This may be useful if you need to pay greater amounts and are expecting liquidity issues if you wait until the end of the quarter.

Tax obligations

If you receive a return form, you are required to file it. Even if you believe that you are not a taxpayer for ABB purposes. Contact Belastingdienst Caribisch Nederland in this case and indicate why you believe you are not a taxpayer. If it turns out that you have been registered as a taxpayer in error, this will be changed. You can also easily file your GET return online.

Tax return form

As a rule, you will receive a tax return form from Belastingdienst Caribisch Nederland. However, you may not yet have been registered with Belastingdienst Caribisch Nederland but are required to file a ABB return. In this case, you will need to take the initiative. The easiest way of doing this is by contacting the tax offices to request return forms.

GET exemption

You may qualify for an exemption from ABB. You have the right to an exemption from ABB if you meet the following three conditions:

• You have a sole proprietorship or the company is a partnership of natural persons, such as a partnership, a general partnership, or a man/wife partnership, and you are established on the BES islands, and;
• Your turnover (excluding ABB) amounts to less than USD 20,000 per calendar year and;
• You meet your administrative ABB obligations.

You will not be required to file periodic ABB returns, but will need to periodically (1x per year) report your turnover. Belastingdienst Caribisch Nederland will issue a yearly return upon request. In this case, you must file the yearly return and will not file periodic returns.

To qualify for an exemption from administrative obligations, you must submit a written request to B/CN. Download the exemption request form here. After an assessment, you will receive a decision to inform you whether or not you qualify for an GET exemption.