Niet aanwezig zijn van grootboek, een jaarlijks sterk fluctuerend brutowinstpercentage en het niet aansluiten van de omzet volgens de BBO-aangiften met de omzet volgens de jaarrekening, leidt tot het niet hebben voldaan aan de administratieplicht: omkering en verzwaring van de bewijslast. De naheffingsaanslagen BBO berusten op een redelijke schatting nu de Inspecteur gebruik heeft gemaakt van de eigen cijfers van belanghebbende. Ook sprake van grove schuld, maar gelet op hoe de hoogte van de aanslag is bepaald (met omkering van de bewijslast) ziet het Hof in dit geval aanleiding de vergrijpboete te verminderen
Samenvatting zaak In deze Sint Maartense zaak (ECLI:NL:OGHACMB:2025:136) is het volgende aan de orde. Belanghebbende exploiteerde een handelsonderneming in cosmetica en elektronica voor de groothandel. Later richtte belanghebbende zich meer op de kleinhandel. Belanghebbende leverde producten zowel in het binnenland als in het buitenland (export). Bij belanghebbende is een boekenonderzoek ingesteld met betrekking tot onder meer de belasting op bedrijfsomzetten (BBO). De bevindingen daarvan zijn neergelegd in een controlerapport. Door ...
Minister of Finance: ‘The dividend withholding tax is not a burden nor a surprise measure and it will not have any adverse effect on the average Sint Maarten taxpayer’ (Sint Maarten)
“The dividend withholding tax to be implemented is not a burden nor a surprise measure and it will not have any adverse effect on the average Sint Maarten tax payer”, Minister of Finance Marinka Gumbs stressed in a statement to The Daily Herald on Monday, according to a news release published on the general website of the Government of Sint Maarten. During the recent Central Committee meeting of Parliament on ...
Minister of Finance implements the 10% dividend withholding tax: target enforcement date is January 1, 2026 (Sint Maarten)
During the budget debate which took place this week, Minister of Finance Marinka Gumbs has confirmed that a ‘new’ 10% dividend withholding tax is on the way, ‘marking a significant step toward strengthening Sint Maarten’s revenue base’. The target enforcement date is January 1, 2026, with formal inclusion in the 2026 national budget. This has been announced with a news release on the general website of the Government of Sint Maarten ...
Summary of the meeting of the Minister of Finance with the Committee of Country’s Expenditure regarding the General Audit Chamber’s report on the process of ex officio tax assessments. The Minister also provided information on the status of the intended tax reforms and on other topics of taxation. Note of amendment underway for the draft ordinance ‘herziening formeel belastingrecht’ (Sint Maarten)
On Monday, March 17, 2025, the Committee of Country’s Expenditure of Parliament met with Minister Marinka Gumbs of Finance to continue discussions on the General Audit Chamber’s report Audit into the process of Ex Officio Tax Assessments. The minister returned to Parliament to provide answers to the questions posed by the Members of Parliament during the meeting of February 12, 2025. The minister also provided answers to questions posed regarding ...
Committee of Country’s Expenditures of Parliament to meet today with Finance Minister to continue the discussion regarding the General Audit Chamber’s report on the process of Ex Officio Tax Assessments (Sint Maarten)
Today, Monday March 17, 2025, the Committee of Country’s Expenditure of Sint Maarten Parliament will meet again with the Minister of Finance, Ms. Marinka Gumbs, to continue the discussion on the General Audit Chamber’s (Algemene Rekenkamer) report Audit into the process of Ex Officio Tax Assessments. The Committee meeting, which was adjourned on February 12, 2025, will be reconvened on Monday at 14.00 hrs. in the Legislative Hall at Wilhelminastraat ...
General Audit Chamber’s review on the allocation of motor vehicle tax 2022-2024 (Sint Maarten)
In September 2024, the General Audit Chamber (Algemene Rekenkamer) issued a report regarding a review conducted on the allocation of motor vehicle tax 2022-2024. In this review, the General Audit Chamber analyzes the allocation of motor vehicle tax revenues in 2022, 2023 and where possible 2024, and assesses the degree of compliance following the 2022 report “Audit into the allocation of motor vehicle tax” and its recommendations. Review report on ...
General Audit Chamber Focus Audit on Experiences with the Tax System: The results of the survey indicate areas in need of improvement (Sint Maarten)
Last month (January 2025), the General Audit Chamber (Algemene Rekenkamer) issued a report regarding the Focus Audit it conducted on Experiences with the Tax System. This audit includes the results of a comprehensive survey, to measure the respondents experiences (a total of 562) dealing with the Sint Maarten tax system. Focus Audit on Experiences with the Tax System General From the Foreword of the General Audit Chamber’s report (somewhat paraphrased ...
Committee of Country’s Expenditure of Parliament to meet today with Finance Minister to discuss the General Audit Chamber’s report on the process of Ex Officio Tax Assessments (Sint Maarten)
Today, Wednesday February 12, 2025, the Committee of Country’s Expenditure of Sint Maarten Parliament will meet to discuss the General Audit Chamber’s (Algemene Rekenkamer) report Audit into the process of Ex Officio Tax Assessments with the Minister of Finance, Ms. Marinka Gumbs. This has been announced on the Facebookpage of Parliament. The Committee meeting is scheduled to start at 11.00 hrs in the Legislative Hall at Wilhelminastraat #1 in Philipsburg ...
Short-term investment solution in transforming tax administration to take three years, Minister of Finance says (Sint Maarten)
The short-term investment of Naf.37 million in the Capital Account for Transforming the Tax Administration is divided into Naf.32 million for the upgrading of the Tax Department and another Naf.5 million for the necessary improvements in Public Financial Management as noted in the 2015 Kingdom Instruction, Minister of Finance Hon. Perry Geerlings said on Monday, according to a press release dated 26 June 2019 published on the website of the ...
Transforming tax administration to result in economic revival and secure government finances and investments, Minister of Finance says (Sint Maarten)
The Minister of Finance of Sint Maarten Hon. Perry Geerlings said on Thursday that the transformation of the country’s Tax Administration will result in further national economic recovery and providing a sustainable secure system for future government finances and necessary investments into the public sector, according to a press release dated 21 June 2019 published on the website of the Government of Sint Maarten. From the press release: “For years ...