PHILIPSBURG--Parliament on Tuesday unanimously passed an amendment to the 1940 Tax Ordinance to allow taxpayers to go to the Court of First Instance and further to the High Court in The Hague in disputes with the Tax Inspectorate.
Prior to the passing of the amendment, taxpayers only had the possibility to go to the Council for Tax Appeal with any dispute. The passing of the amendment has now disbanded that Council.
St. Maarten was the last Dutch Caribbean country to pass the amendment. It was required for all three countries - Aruba, Curaçao and St. Maarten - to adopt the amendment before it becomes effective as the ordinance is based on uniformity.
Finance Minister Richard Gibson said in the plenary session of Parliament the amendment brings the tax regulation into conformity with international law. The amendment also has “roots” in the European Union human rights code, said Gibson.
All related ordinances including the ordinance on administrative procedures have been changed to reflect the amendment.
The amendment had been pending for adoption since the days of the Netherlands Antilles Parliament and was taken over by the three countries upon the dissolving of the Antilles on October 10, 2010.
The need for an awareness campaign to inform the public about this new possibility to address disputes with the Tax Inspectorate was expounded on by United St. Maarten Party (USP) leader Member of Parliament (MP) Frans Richardson and independent MP Leona Marlin-Romeo.
Gibson told MPs he will “champion” such an awareness campaign, as there is also a need for local judges and lawyers with expertise in Tax matters.
