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Costs

The costs of the recovery measures, such as sending summons or an enforcement order, and levying attachment on and the sale of your properties, are for your account.

Calculation

These costs are/will be calculated as follows:

  1. serving a enforcement order: USD 40, increased by USD 3 for each full amount of USD 50 which exceeds the claimed sum by USD 50, with a maximum of USD 9333;
  2. serving a different writ based on a statutory requirement: USD 40;
  3. issuing receipts by the bailiff charged with the enforcement of an enforcement order in relation to a payment made to this bailiff to prevent an attachment on movable properties: USD 20;
  4. serving a writ or other document with confirmation based on a statutory requirement: USD 4;
  5. publishing a writ: USD 4;
  6. announcing a served writ in a daily magazine: USD 4;
  7. sending payment summons: USD 8.

What do you have to pay when you receive a payment summons?

We charge costs for payment summons. These costs amount to USD 8. Besides the tax debt and the recovery interest, you will also pay summons costs.

How and when can you pay after receiving a summons?

You must ensure that your payment has been deposited into our account within two weeks of the date on the summons. You can pay by bank. The bank details can be found here on our website.

You can also pay your assessment(s) in cash at FDXC at no cost since September 2018.

You disagree with the costs of the summons

You may disagree with the costs of the summons, for example, because your payment and the summons took place simultaneously. We recommend contacting Belastingdienst Caribisch Nederland as soon as possible, Collection Department 715-8585.

Enforcement order

If you fail to pay the tax debt after the summons, you will receive a enforcement order. This order will be served to you or your address by the tax enforcement officer. A served enforcement order gives Belastingdienst Caribisch Nederland the right to levy attachment on your assets. This also involves costs.

What do you have to pay when you receive an enforcement order?

Costs will also be charged for an enforcement order. These will be added to the tax debt, the collection interest, and the summons costs.

You disagree with the costs of the enforcement order

If you disagree with the costs of the enforcement order, we recommend you to contact Belastingdienst Caribisch Nederland, Collection Department (715-8585), as soon as possible.