Below are some highlights for this month.
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June 30 is the deadline for paying the provisional assessment for the cessantia 2022. For every employee employed as of January 1 of the current year, an amount of Awg 40 must be paid to the SVb by the employer as a cessantia provision.
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In this section, we would like to give a summary of the new Bonaire Tourist Entry Tax. On July 1, 2022, the Tourist Tax Ordinance Bonaire 2022(Tourist Tax) will go into effect. The Tourist Tax will replace the room and car rental taxes which will be withdrawn as of July 1, 2022, and January 1, 2023, for cruise ship visitors.
Bonaire will impose a tax on anyone visiting the island. That includes non-residents of Bonaire or a member of the crew of a plane or ship. Non-residents over the age of 13 are required to pay a tourist tax of $75 per person per visit. Non-residents under the age of 12 and residents of the former Netherlands Antilles are required to pay a tourist tax of $10 per person, regardless of the number of nights the visitors stay in Bonaire. Bonaire residents are exempt from the Tourist Tax, while residents from the islands of the former Netherlands Antilles will need to provide proof of residency upon request.
The Tourist Entry Tax will be due ultimately upon entry to Bonaire but can be paid upon the filing of a tax return before boarding the airplane to Bonaire.
Rental Car Tax, Room Tax, and Cruise Ship Levies
The Rental Car Tax Ordinance will be revoked on July 1, 2022, and the cruise ship levy will also be revoked on January 1, 2023. The old tourist tax ordinance will remain in place, with a symbolic levy of $0.01 to ensure the ABB exemption will still apply. The ordinance will be withdrawn once the Tax Law BES is changed by the central government.
More information will be published on the official Bonaire website: www.bonaireisland.com
YADE Corporate Health Solutions activities
This month CATC colleagues went on a wellness nature walk & participated in a Back to the 80s dance workout. The teambuilding activity included a quick warm-up, a wellness walk starting from Natural Bridge to one of the points of the island, and some healthy fruits to keep up our energies.
Yade Health professionals encouraged us to be active and have fun with each other and connect with nature. The Back to the 80s dance workout included a few high-impact moves, dancing, and fun bonding together as a team. We are very grateful for the activities that the Yade Health professionals organized for us.
The Aruba Tax Authorities announced recently that the 2022 ground tax assessment is on the way (or will be arriving soon). Given that a ground tax assessment is based on 5 years (2017 was the first year of the last 5-year period), the year 2022 will be the first year of a new 5-year period (2022-2026). Taxpayers are advised to go through the assessment and verify if this is correct. Any objections against the assessment can be filed within 2 months of the date of the assessment (31 May 2022), thus taxpayers have until August 1, 2022 to file such objection letter. If the assessment is correct, kindly take note of the following payment dates stipulated by law:
For completeness, please be informed that a ground tax assesment can be divided into four (4) terms, one for each quarter in a year.
- Payment date: 30 June 2022
50% over the assessment related to the period January – June (1st and 2nd quarter)
- Payment date: 30 September 2022
25% over the assessment related to the period July – September (3rd quarter)
- Payment date: 3 January 2023
25% over the assessment related to the period January – June (4th quarter)
Full payment of the 2022 ground tax assessment should be met by 4 January 2023 at the latest.
For any questions you may have, please contact one of our Tax advisors.