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What if you are unable to pay?

Are you unable to pay your debts to the Tax and Customs Administration on time or in the form of a single payment? You can request us for a suspension of payments or a payment plan.

How do you apply for suspension of payments?

You must complete a payment plan and suspension of payments form to be granted suspension of payments.

The Tax and Customs Administration needs the form you have completed to assess whether you qualify for a payment plan.

What happens if you apply for suspension of payments? You will receive a message to inform you whether you qualify for suspension of payments.

When will you not be eligible for a payment plan?

We will sometimes not permit a payment plan, for example, if:

  • you have already been granted suspension of payments in relation to an objection or appeal procedure, and you had sufficient means to provide payment during the procedure;
  • a public sale of your attached assets has been announced or publication of the intended sale cannot be prevented;
  • you did not file a tax return while you were required to do so.

An assessment will be levied by operation of law in this case.
You will only be granted a brief suspension of payments to file the missing return;

  • you have provided incorrect data;
  • you have sufficient payment capacity to pay the full amount without any objections.

How long can a payment plan last?

A payment plan may not last longer than 12 months. In special circumstances, you can be granted a longer period.

Will you need to pay interest if you are granted suspension of payments?

You must pay collection interest (6%) during the suspension.

When can you do if your request for suspension of payments is refused?

You can file a written objection within 10 days of the rejection. Address you objection to the director of the Tax and Customs Administration and send it to: 

Belastingdienst/Caribisch Nederland
Kaya L.D. Gerharts 12
Kralendijk
Bonaire, C.N.

Include the reference of the rejection letter in your objection and indicate why you disagree with it. Once your objection has been received, you will be granted a suspension of payment until a decision has been made. You will receive a decision on your objection within 8 weeks of its submission.