PwC Dutch Caribbean News
Payment on return system to be introduced in Aruba

Recently the Government of Aruba announced its plan to reform the tax laws in Aruba. One of the important changes is the introduction of a 'Payment on Return' system for the corporate income tax. In Dutch this is referred to as the so-called 'VAS' ('Voldoening op Aangifte Systeem'). The Government is planning to introduce the VAS system for the financial-/tax year 2014.
Although the change is not certain, since the law still has to be formalised, we would like to already inform you about the change. If the VAS system is introduced, it is necessary that you prepare on time and make sure that your administration is up to date. It is expected that this year will be a transitional year, both to give tax payers who may be behind with their administration more time to prepare and because the announced filing date of 31 May of each year will not be possible to meet this year.
More information with regard to the VAS system and the expected deadlines is available in our newsflash

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