Third edition of the Tax Administration Newsletter published (Sint Maarten)

The third edition of the Tax Administration Newsletter has been published on the Facebookpage of the Tax Inspectorate of Sint Maarten. This third newsletter covers highlights from January-June 2026, such as: Honoring 40 Years of Service: Mrs. Jacqueline Leito. New Tax Marshal takes oath. Tax Administration launches Whatsapp Channel. “Fall in Love with Being Up to Date” campaign. Transformation Tax Administration (TTA) Program Launched. Second Annual Tax Workshop Seniors. Tax ...

Inspectorate of Taxes reminds the public to submit the 2025 income tax form before the June 1 deadline and to bring a copy of the form for stamping as a receipt (Sint Maarten)

The Inspectorate of Taxes reminds the public that the deadline to submit the 2025 Income Tax Return Form is Monday, June 1, 2026 [unless an extension has been granted by the Inspectorate of Taxes – see hereafter]. Taxpayers must file their tax return forms in person at the front office of the Tax Administration during office hours, Monday to Friday, from 8:00 AM to 2:00 PM. Taxpayers are encouraged to ...

TEATT Minister announces that she is working closely with the Minister of Finance to determine whether a portion of increased turnover tax revenues can be used to support a temporary reduction in excise tax (Sint Maarten)

Minister of Tourism, Economic Affairs, Transport and Telecommunication (TEATT) Grisha Heyliger-Marten is working closely with the Minister of Finance to determine whether a portion of increased turnover tax revenues (belasting op bedrijfsomzetten, BBO) resulting from higher fuel prices and fuel consumption, can be used to support a temporary reduction in excise tax (accijns).  According to a news release on the general website of the Government of Sint Maarten. According to ...

Government reviews fuel excise amid rising global prices (Sint Maarten)

Minister of Tourism, Economic Affairs, Transport and Telecommunication (TEATT) Grisha Heyliger-Marten has outlined Government’s role in fuel pricing and the measures currently under review, including fuel excise. The Minister’s remarks were made in response to questions during the Council of Ministers Press Briefing held on Wednesday. This has been announced with a news release on the general website of the Government of Sint Maarten. Fuel prices in Sint Maarten are ...

Minister of Finance seeks review of tax filing requirements for seniors (Sint Maarten)

The Minister of Finance has requested the Inspectorate of Taxes to review the current requirement for senior citizens to submit annual income tax returns. This has been announced with a news release on the general website of the Government of Sint Maarten. The Inspectorate has been asked to assess the feasibility of exempting seniors whose only income is a pension, as well as the potential benefits such a change could ...

Library & Tax Administration hosted second annual workshop for seniors (Sint Maarten)

On Friday, April 10, 2026, the Sint Maarten Library, in collaboration with the Sint Maarten Tax Administration, hosted its second annual tax workshop at the Belvedere Community Center, where approximately 25 senior citizens gathered for an informative session. This has been announced with a news release on the website of the Tax Administration and with a news release on the general website of the Government of Sint Maarten. This workshop ...

Tax Administration: Requests for an income tax extension must be submitted individually as bulk or blanket requests for multiple taxpayers will not be accepted. And requests must be submitted correctly with all required documents (Sint Maarten)

The Sint Maarten Tax Administration has issued a notice in which the public is informed that, effectively immediately, all requests for an income tax extension must be sumbitted individually as bulk or blanket requests for multiple taxpayers will not be accepted. Accounting firms and consultancy offices are reminded that each taxpayer submission must include the CRIB number, full name, and a copy of the taxpayer’s ID, along with the taxpayer’s ...

Inspectorate of Taxes: deadline to submit the 2025 income tax return forms A & B is June 1, 2026 (Sint Maarten)

The Inspectorate of Taxes has announced that the deadline to submit the 2025 income tax return forms A & B is June 1, 2026. Invitations to file the 2025 income tax return are being sent by regular mail. Taxpayers who do not receive an invitation to file are obliged to request such. This has been announced with a news release on the website of the Tax Administration and with a news ...

Senior Tax Assistance Program for the 2025 income tax filing begins March 9 (Sint Maarten)

The Sint Maarten Tax Administration, in collaboration with Community Development, Family & Humanitarian Affairs (CDFHA) has announced the launch of the annual Senior Tax Assistance Program for the 2025 tax filing period, beginning March 9, 2026. This has been announced with a news release on the website of the Sint Maarten Tax Administration as well as on the general website of the Government of Sint Maarten (refer also to this ...

Tax Administration Holiday Closure Notice (Sint Maarten)

With a post and a flyer on its Facebookpage, the Tax Inspectorate of Sint Maarten has announced that the offices of the Tax Administration will be closed for the Holidays on December 24, 25 and 26, 2025, as well as on December 31, 2025 and January 1 and 2, 2026. On december 29 and 30, the offices of the Tax Administration are open. Regular services by the Tax Administration will ...

Second edition of the Tax Administration Newsletter published (Sint Maarten)

The second edition of the Tax Administration Newsletter has been published on the Facebookpage of the Tax Inspectorate of Sint Maarten. This second newsletter covers highlights from July to December 2025, such as: A Lifetime of Dedication: Farewell to Ms. Sherry Hazel. WhatsApp Service Marks Milestone: Over 500+ Taxpayers Assisted Since Launch. Tax Administration goes pink for Breast Cancer Awareness Month. 2025 Financial Literacy Month (FLM) – A Success. Empowering ...

The Collection Officers stationed at the Vineyard Building are relocating to the Receivers Building. As of Monday, October 27th, 2025, taxpayers can meet with their Collection Officer only at the Receivers Building until the Public Service Center in Simpson Bay reopens (Sint Maarten)

The Tax Administration informs the public that the Collection Officers currently stationed at the Vineyard Building will relocate to the Receivers Building on Friday, October 24th, 2025. As of Monday, October 27th, 2025, taxpayers can meet with their Collection Officer only at the Receivers Building until the Public Service Center in Simpson Bay reopens. This has been announced with a post and a flyer on the Facebookpage of the Tax ...

The Tax Administration will be closed on Friday, October 10, and Monday, October 13, 2025 (Sint Maarten)

Due to the approach of Tropical Storm Jerry, the Tax Administration of Sint Maarten will be closed on Friday, October 10, 2025. Additionally, in observance of Constitution Day, the offices of the Tax Administration will remain closed on Monday, October 13, 2025. Regular operations of the Taks Administration will resume on Tuesday, October 14, 2025, with office hours from 8:00 AM to 2:00 PM. This has been announced with a ...

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 ...

First edition of the Tax Administration Newsletter launched (Sint Maarten)

The first-ever edition of the Tax Administration Newsletter has been launched on the  Facebookpage of the Tax Inspectorate of Sint Maarten. The launch took place on Tuesday, June 24, 2025. This first newsletter covers highlights from January to June 2025, such as: Over 50+ Seniors Assisted with 2024 Tax Filings. WhatsApp Service Assists over 120 Taxpayers Since Launch. Caribbean Guilder Now Official Legal Tender. Sint Maarten Library & Tax Administration ...

Tax Administration joined the ‘Introduction to Entrepreneurship’ course at Qredits. The Acting Section Head of Business Taxes delivered an insightful presentation on record-keeping practices and tax responsibilities essential for entrepreneurs (Sint Maarten)

On Monday, June 16, 2025, the Sint Maarten Tax Administration proudly joined the ‘Introduction to Entrepreneurship’ course at the Qredits Training Center. Mrs. Sharon Washington, Acting Section Head of Business Taxes, delivered an insightful presentation on record-keeping practices and tax responsibilities essential for entrepreneurs when starting and managing a business. This has been announced with a post on the Facebookpage of the Tax Administration. CFN-artikelnummer 20250620-10 Read also: CFN van ...

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 ...

Tax Administration hosts Open House on Saturday, June 21 (Sint Maarten)

The Tax Administration of Sint Maarten invites the public to an ‘Open House’ on Saturday, June 21, 2025, from 10:00 AM to 2:00 PM at the Vineyard Building. This has been announced with a news release on the general website of the Government of Sint Maarten as well as with a post on the  Facebookpage of the Tax Inspectorate of Sint Maarten. The Open House offers a unique opportunity for ...

Ministry of Finance hosted an income tax filing workshop for civil servants (Sint Maarten)

On Wednesday June 4, 2025, the Ministry of Finance hosted an informative workshop titled “Filing Your Income Tax – Step-by-Step Guide,” specifically for civil servants. The session was led by Tax Assessment Officer, Mr. Marlon Kwidama, who provided clear and practical step-by-step guidance on how to file income taxes correctly. This has been announced with a news release on the general website of the Government of Sint Maarten. A video-impression ...

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 ...

Tax Inspectorate reminds businesses that the deadline for filing the 2024 final profit tax return form and paying the tax due is Monday, June 30, 2025. Extension requests should be submitted timely: automatically denied when submitted after the deadline (Sint Maarten)

The Inspectorate of Taxes reminds all businesses that the deadline to file their 2024 final profit tax return form is Monday, June 30, 2025. Submissions must be made at the Tax Office located in the Vineyard Building between the hours of 8:00 AM and 2:00 PM. If payment of tax is required based on the return, it must also be made by the same date. This has been announced with ...

Sint Maarten Library Cyber Seniors Workshop bridges tax knowledge gap for senior citizens (Sint Maarten)

As part of the Cyber Seniors program, the Sint Maarten Library partnered with the Sint Maarten Tax Administration to offer a tax-focused workshop aimed at empowering senior citizens with essential knowledge about the tax filing process. This has been announced with a post on the Facebookpage of the Tax Administration. The session highlighted the importance and benefits of timely tax submissions and provided valuable guidance to ease the often complex ...

Ministry of Finance and Tax Administration host a free workshop regarding filing the income tax form (Sint Maarten)

The Ministry of Finance in collaboration with the Sint Maarten Tax Administration is hosting a free workshop for the general public titled “Filing Your Income Tax Form – Step by Step Guide”. The workshop will be held on Wednesday, June 11, 2025, from 6:00 PM to 8:30 PM at the Government Building. This has been announced with a post and a flyer on the Facebookpage of the Tax Administration. Registration ...

Tax Administration with an important reminder: the deadline for paying and filing the 2024 (final) profit tax form is Monday, June 30, 2025 (Sint Maarten)

The Tax Administration reminds businesses that the deadline for the 2024 profit tax is approaching, as the deadline for paying and filing the 2024 (final) profit tax form is Monday, June 30, 2025. This has been announced with a post and a flyer posted on the Facebookpage of the Tax Administration. CFN-artikelnummer 20250516-8 Read also: CFN van 21 maart 2025, nr. 2025/23: Tax Administration with an important reminder: the deadline ...

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 ...

Tax Administration with an important reminder: the deadline for paying and filing the 2024 provisional profit tax form is Monday, March 31, 2025 (Sint Maarten)

The Tax Administration reminds businesses that the deadline for the 2024 provisional profit tax is approaching, as the deadline for paying and filing the 2024 provisional profit xax form is Monday, March 31, 2025. This has been announced with a post and a flyer published on the Facebookpage of the Tax Administration. Refer also to this news release on the general website of the Government of Sint Maarten. The Inspectorate ...

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 ...

Tax Administration reminds enterpreneurs to file the monthly tax returns on time and to use the correct tax returns, with a schedule indicating the deadlines for the monthly filings and payments (Sint Maarten)

The Tax Administration of Sint Maarten reminds enterpreneurs to file the monthly tax returns on time and to use the correct tax returns. This has been announced with a post on the Facebookpage of the Tax Administration. The monthly tax returns concern the wage tax, the social premiums AOV/AWW and AVBZ, the turnover tax (BBO), the room tax, the carrental tax and the timeshare tax. In a flyer added to ...

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 ...