Tax Office Caribbean Netherlands denies backlog with payment of restitutions, but fails to provide figures

KRALENDIJK – Belastingdienst Caribisch Nederland (B/CN) says there is no general backlog in the processing of income tax returns. However, the authority has not provided any figures to support this claim. For delays that do occur, B/CN points primarily to employers who fail to submit required payroll data on time.

ABC Online Media submitted questions to B/CN following multiple social media posts from residents who say they have been waiting a long time for their tax return to be processed and any refund to be paid out.

When asked whether people have recently been waiting longer for a refund, B/CN responded that this is "not the case in all instances." The authority did not disclose how many taxpayers are waiting longer, nor how current processing times compare to previous years.

B/CN’s statement that there is "no general backlog" is also not backed up by data. The Tax Office provided no figures on the number of returns processed or still outstanding, nor any information on how many taxpayers are currently awaiting a refund.

B/CN points to missing employer data

In its responses, B/CN places particular emphasis on employers who have not submitted, or have not timely submitted, their so-called collective payroll statement. This document contains employees’ wage data and withheld payroll tax, and is used to verify income tax returns.

According to B/CN, it is currently happening "more frequently" that employers have not submitted the required data, even after being reminded to do so. The authority did not clarify how often this occurs or how many returns are delayed as a result.

When payroll data is missing, B/CN may in some cases be unable to make a final assessment of a return. This can also delay the payment of any tax refund.

B/CN aims to respond to taxpayers who filed on time no later than 1 November. The statutory deadline is considerably more lenient. According to B/CN, a tax assessment for the 2025 fiscal year can still be issued up to and including 31 December 2028.

No grounds for public communication

B/CN sees no reason to inform taxpayers in general about delays, since the authority maintains there is no general backlog. Employers whose data is missing are, according to B/CN, being contacted and reminded of their obligation.

B/CN states that income tax returns for 2025 are currently being processed as normal. In addition, a number of returns for 2024 and 2023 are still being handled, for example due to objection procedures or missing information.

According to B/CN, there is no difference in the processing of returns and tax refunds between Bonaire, Sint Eustatius and Saba. The authority applies the same procedures across all three islands.