Kralendijk – The special circumstances due to the corona crisis are reason for the temporary (extension of) easing of several tax schemes. The following temporary easing measures will remain in force until October 1st, 2020 for Bonaire, St. Eustatius and Saba.
Deferral of payment of tax debts
Entrepreneurs who are experiencing temporary liquidity problems due to the corona crisis could apply for deferral of payment. Due to the ongoing impact of the measures surrounding coronavirus, this scheme will be extended.
Reduction of interest on overdue tax payments (interest rate percentage)
The interest rate percentage which currently is 6%, will be reduced to 0.0. This only applies to those parties who have applied and qualified for special deferral of payment.
Statement of payment behaviour
As for statements of payment behaviour (for instance required for licensing) it applies that outstanding debts ensuing from assessments for retrospective collection of Loonbelasting (LB, wage tax), which were imposed during the deferral period, will not negatively affect obtaining such a statement.
Notification of insolvency
If you have requested deferral of payment for tax return periods ending after February 1st, 2020, the Belastingdienst will also consider this as a temporary notification of insolvency.
Payment default penalties
Default penalties for failure to pay all or part of tax amounts due in the period March 12th, 2020 through the date on which the deferral of payment has been granted, will be destroyed ex officio. This applies to all types of tax to which the temporary, special deferred compensation scheme of this decision applies.
Customary wage (valid until January 1st, 2021)
As regards the customary wage scheme, it applies that under certain conditions the customary wage for the year 2020 may equal the accounting profit (but can never be negative). If the wage actually paid is higher, then this amount must of course be used.
For the full decision of June 16th, 2020 which was published in the Staatscourant on June 18th, 2020, please refer to https://www.belastingdienst-cn.nl/documenten/publicaties/staatscourant-publicaties/juni-2020/18/index. For questions, please contact the Belastingdienst Helpdesk by e-mail via firstname.lastname@example.org.