Objection and appeal tax authorities

Do you disagree with an assessment or decision?

Do you disagree with a tax assessment? Or with a decision you can object to? Then file a notice of objection within 2 months after the date of the assessment or decision with which you disagree. A notice of objection must be submitted in writing (on paper) to the Inspector of the Belastingdienst Caribisch Nederland. In this notice of objection you must explain why you do not agree with the decision.

You can add appendices to substantiate your objection.

Complete form or write letter

Do you want to object? Then click here for the objections form.

You can also write a letter. Send it to the Belastingsdienst CN on Bonaire, Saba or St. Eustatius.

Always include the following in your letter:

  • the subject “notice of objection”
  • the date that you send the notice of objection
  • your name and address
  • the assessment or decision to which you object
  • the assessment number or reference of the decision
    If you include a copy of the assessment or decision then everything is instantly clear to us, however this is not required.
  • the reason for your objection
  • your name and signature at the bottom of the letter

Do you have any other documents to support your objection? Please send copies of these as well. Never send originals.

Not required, but useful: include your telephone number and email address in your notice of objection. This will make it easier for us to ask you questions and provide explanations. Perhaps we can assist you more promptly this way.

Do you want to authorise someone to object on your behalf?

You can, you can also have someone else object to an assessment on your behalf. To do this, you must enclose an authorisation.

Do you want to explain your notice of objection verbally?

You have the option to explain your objection verbally. If you wish to do so, you must state this clearly in your notice of objection. It is also possible that the Inspector calls you to provide additional information or because they want to explain to you why the tax assessment has been determined as it is.  

What happens after you have objected?

You first receive a written confirmation of receipt stating the date of receipt of the notice of objection. We send you the confirmation of receipt as soon as possible. We will then process your notice of objection and send you a decision.

It can take up to nine months for us to rule on your notice of objection. You will receive a letter stating the decision, with motivation. The Tax Office Caribbean Netherlands strives for a considerably shorter period within which the decision is made.

It is also possible that this deadline is extended by nine months. This may be because you were asked to submit further documentation, for example. Or because an audit is ongoing at the company in question.

File an appeal

Of course, in case of a rejection or deviation, you may disagree with that decision, despite the motivation. In that case, you can file an appeal with the Court of First Instance BES within two months of the decision on the objection or decision.
The website of the Joint Court of Justice explains how to appeal and what costs you should consider.


If you objected then you still need to pay first. You cannot wait to pay until a decision has been made on your objection. If, after your objection has been dealt with, it turns out that you overpaid, then you will of course get your money back. If you are unable to pay, you may be able to apply for a postponement of payment. You can fill in a form or send an email or letter to balie@belastingdienst-cn.nl.