Manual
Algemene bestedings
belasting
Bonaire: Belastingdienst/Caribisch Nederland Kaya L.D. Gerharts # 12, Kralendijk tel. 715 8585
Belastingdienst/Caribisch Nederland/Douane/Zeehaven
Plasa Wilhelmina 3 , Kralendijk tel. 717 8206
Belastingdienst/Caribisch Nederland/Douane/ Bonaire International Airport (BIA)
Plasa Medardo S.V. Thielman # 1
Belastingdienst/Caribisch Nederland/kantoor Rincon
Kaya Rincon
Saba: Belastingdienst/Caribisch Nederland
Cap. Matthew Levenstone Str. The Bottom tel. 416 3941
Belastingdienst/Caribisch Nederland/Douane/Zeehaven
Fort Bay
Belastingdienst/Caribisch Nederland/Douane/Airport
Flat Point
St. Eustatius: Belastingdienst/Caribisch Nederland H.M. Queen Beatrix Street, Oranjestad tel. 318 3325/26
Belastingdienst/Caribisch Nederland/Douane/Zeehaven
Gallows Bay
Belastingdienst/Caribisch Nederland/Douane/Airport
The algemene bestedingsbelasting (hereinafter referred to as the ‘ABB’) is a tax that will be levied on the Bonaire, Sint Eustatius and Saba group of islands (hereinafter referred to as the ‘BES islands’) from 1 January 2011. The ABB will replace the omzetbelasting (‘turnover tax’, OB) on Bonaire and the belasting op bedrijfsomzetten (‘tax on company turnover’, BBO) on Sint Eustatius and Saba.
This manual explains when you will be deemed to be an entrepreneur for the purposes of the ABB, which supplies of goods and services are taxable and/or exempt, over which amounts you must calculate ABB and how you must submit ABB returns. The manual also contains more information about the deduction of ABB, as well as the exemption from ABB that relieves you from the obligation to pay. General 1. Entrepreneur 2. Supply of goods 3. Services 4.
Combined supply of goods and services 5. Import of goods 6. Deductions 7. Rates 8. Exemptions 9.
Indebtedness for ABB 10.
Returns 11.
Invoices and records 12.
Dispensation from ABB 13.
Are you employed and do you also carry out other work? •
If you carry out other work alongside your employment then you may, for the purposes of the ABB, be an entrepreneur for this other work. It is possible that you will need to calculate ABB on the payment you receive for your other work. A plasterer, for example, who regularly plasters outside his regular employment must calculate ABB on his revenue from this other work. Do you operate an asset or a right? If you operate an •
asset or a right (for example, you let an immovable property) then you can also be deemed to be an entrepreneur for the purposes of the ABB.
How regularly do you work independently? If you carry •
out your work only occasionally or within a closed circle then you are not an entrepreneur for the purposes of the ABB. If, for example, you occasionally rent out your boat to your friends or family then you are not an entrepreneur on the grounds of this activity and you do not need to take account of ABB.
* The assessment of whether you carry out your work independently must be based on the facts and circum-stances of relevance to each specific case. These facts and circumstances can include:
the nature of the work; •
the circumstances in which the work is carried out; •
the duration of the relationship with the client; •
simultaneous work for other clients, where relevant; •
the obligation, where relevant, to carry out the work •
personally;
the employment of employees; •
whether you must carry out the work at specific •
locations and times;
regulations for sick-leave and holidays; •
the use of your own equipment; •
the degree of your supervision; •
the financial risk incurred by you in carrying out the •
work;
the risk of occupational disability; •
the manner in which you act towards third parties; •
the liability for loss caused by your work. •
Take note! If, for example, you own a holiday home and you
regularly let this home to third parties then you are, as a result, deemed to be an entrepreneur for the purposes of the ABB. Whether you operate one or more holiday homes is of no relevance to your entrepreneurship for the purposes of the ABB. You are deemed to be an entrepreneur when you operate an asset to with the objective of the generation of sustainable (structural) revenue.
Are you uncertain whether you are an entrepreneur for the purposes of the ABB? If so, contact the Belastingdienst/ Caribisch Nederland (hereinafter referred to as the ‘B/CN’).
1. General
When you are an entrepreneur on the BES islands then you will often need to take account of ABB.
When will you, as an entrepreneur, need to take account of ABB?
You manufacture goods and sell these goods on •
the BES islands. If you produce goods you may be deemed to be a manufacturer* for the purposes of the ABB.
You perform services on the BES islands. •
You import goods. •
* More information about the term “manufacturer” is given in Section 3: Supply of goods.
2. Entrepreneur
You are an entrepreneur for the purposes of the ABB if you independently run a business or practice a profession on the BES islands, but also if you operate an asset (for example, an immovable property) to generate sustainable revenue.
You can, for example, practice your activities in the form of a one-man business, a partnership, a company or another (foreign) legal form. The legal form you choose to run your company or practice your profession is not of relevance to the ABB. A foundation (fundashon) or association can also be an entrepreneur for the purposes of the ABB, because whether you do or do not aim to make a profit on your activities is not relevant to the ABB.
We take the following into account when determining whether you are an entrepreneur for the purposes of the ABB:
Do you independently* run a business or practise a •
profession on the BES islands? Whether you make a profit is not of relevance to the determination of your status as an entrepreneur for the purposes of the ABB. Nor is registration with the Chamber of Commerce determinative. You must work independently.
Consequently, if you carry out your work as an employee then you are not an entrepreneur.
In terms of the ABB, when are goods supplied? Goods are supplied on:
The transfer of goods in accordance with an
agreement.
This relates to the sale of goods. When you sell something you conclude an agreement. This agreement does not need to be concluded in writing, but can also be concluded verbally and even without saying anything. The transfer usually takes place on the actual supply of the goods.
The issue of goods in accordance with a hire-
purchase agreement or financial lease agreement.
This relates to the sale of goods when it has been agreed that the payment will be made in instalments and that the buyer becomes the owner of the goods only once the last instalment has been paid. The law stipulates that the goods are supplied at the time of issue. ABB is due at the time of issue and on the entire price, even though the price is paid in instalments.
The passage of the title to goods that are the
subject of an agreement for the attachment of
goods to other goods.
This relates to the assembly or installation of goods (for example, mounting sun blinds/anti-burglary bars on the client’s home).
The possession of goods for purposes other than
commercial operations, as a result of which the
goods are withdrawn from the manufacturer’s
business assets.
This relates to the private use of goods. For example, a manufacturer of sunglasses makes a pair of sunglasses and gives them to his partner as a present.
The passage of the title to goods in accordance
with a claim by or on behalf of the authorities.
This relates, for example, to expropriation. Since this form of supply of goods is rare it is not discussed further in this manual. More information is available from B/CN.
The possession of goods manufactured by
the manufacturer’s company for commercial
operations in situations in which ABB would
have been charged if the goods had been supplied
by an entrepreneur.
This relates to the internal supply of goods. For example, a manufacturer of furniture will use furniture manufactured by the company (in the company). Without this provision the manufacturer would not have to pay ABB on the furniture: ABB would have been paid if the furniture had been purchased from another manufacturer. The inequality this would cause is avoided by the inclusion of this provision.
3. Supply of goods
The supply of goods for the purposes of the ABB is understood as the manufacturer’s supply of goods on the BES islands.
What does the ABB understand as ‘goods’?
Goods are all physical objects (and, consequently, palpable objects), as well as water, electricity, gas, heat, cold and similar.
What does the ABB understand as a ‘manufacturer’? A manufacturer is an entrepreneur who produces goods within the territory of a public body using raw materials, ancillary materials or semi-finished products and who does not supply the goods he manufactures from an establishment that is largely (i.e. for more than 50%) equipped, destined for and used for the sale of those goods to parties other than entrepreneurs (for example, private individuals).
What is understood as a ‘public body’?
‘Public body’ is understood to mean Bonaire, Sint Eustatius or Saba, whereby the public body of Bonaire encompasses the islands of Bonaire and Klein Bonaire. What does the ABB understand as the ‘manufacture (production) of goods’?
Goods are manufactured when raw materials, ancillary materials or semi-finished products are used to make new goods. An example is the manufacture of blocks for the construction of a home, when sand, gravel, water and cement, etc., are used to make a (new) block.
Example:
A maker of aluminium frames and doors is established on Bonaire. The maker imports aluminium mouldings, sections, etc., and uses these semi-finished products to manufacture aluminium frames and doors. The maker then supplies the aluminium frames and doors (from his factory building) to construction companies and a building materials wholesaler. More than 50% of the supplies are made to other entrepreneurs. The maker is now deemed to be a manufacturer.
Take note! You must be a manufacturer to charge ABB on goods
supplied to an entrepreneur on the BES islands. If you supply goods but are not a manufacturer then you do not owe ABB on the goods you supply!
4. Services
What does the ABB understand as ‘services’? Services are all performances you carry out for payment and which are not deemed to be the supply of goods. For the purposes of the ABB, when there is no supply of goods then a service has been performed!
When do you perform services? For the purposes of the ABB you perform a service when you carry out work and receive a payment for that work. This payment is the amount (usually in cash, although it can also be in the form of goods, etc.) that you charge your customer for the service. Hairdressers perform services, as do bookkeepers, consultants, real estate agents, lessors, intermediaries, etc., etc.
Entrepreneurs who perform services usually owe ABB. However, there are exceptions in which no ABB is due. For example, no ABB is due when:
the service is exempt from ABB (see Section 9: •
Exemptions);
the service is not performed on the BES islands •
(see below under: the location where the service is performed);
you come into consideration for dispensation from ABB •
(see Section 13: Dispensation from ABB)
The location where the service is
performed:
Services are taxed with ABB when the services are performed on the BES islands. Consequently, it is neces-sary to determine whether a service is or is not performed on the BES islands. The determination of the location where a service is performed is governed by a principal rule for BES entrepreneurs, an exception to this principal rule, a general rule for non-BES entrepreneurs and a number of exceptions to the general rule.
What is the principal rule for BES entrepreneurs
performing services?
Services performed by BES entrepreneurs (entrepreneurs who live and/or are established on the BES islands) and customers who live and/or are established on the BES islands are performed on the BES island where the service provider is established.
Example:
A confectioner makes cakes and sells them in his shop. More than 50% of the shop is equipped and destined for sales to private individuals. For this reason the confectioner is not a manufacturer and, consequently, does not owe ABB on the supply of the cakes. A furniture maker makes furniture in his factory premises. More than 50% of the factory premises is equipped and destined for sales to entrepreneurs. The furniture is sold to the retail trade. On occasion furniture is also sold to private individuals. The furniture maker is a manufacturer and owes ABB on the supplies to the retail trade and on the occasional sales to private individuals.
The location of the supply of goods
ABB can be charged on a manufacturer’s supply of goods only when the goods are supplied on the BES islands. This is based on the principle that the location of the supply of goods which are shipped or transported is where the transport and/or shipment begins. In all other instances the location of the supply of goods is where the goods are at the time of their supply. This latter also applies to the passage of the title to goods that are the subject of an agreement for the attachment of goods to other goods. Examples:
Manufacturer A on Bonaire has manufactured sun-blinds and sells these to a contractor on Saba. The frames are shipped to Saba. The goods are supplied on Bonaire and are taxed at zero rate. ABB is due on the import of the frames on Saba.
Manufacturer B is established on Bonaire and has constructed a new immovable property on Saba. Once the immovable property has been completed it is sold to a private individual who lives on Bonaire. The goods are now supplied on Saba. ABB is now due. Manufacturer C is established on Sint Eustatius and has construc-ted a new immovable property on Sint Maarten. Once the immovable property has been completed it is sold to a private individual who lives on Sint Eustatius. The goods are now supplied on Sint Maarten. No ABB is due, although it is possible that tax is due on Sint Maarten
Take note! ABB is due on the supply of goods by entrepreneurs
only when the supplier is a manufacturer and the goods are supplied on the BES islands!
Example of a B2B service:
An advertising agency on Sint Eustatius performs an advertising service for a hotel established on Sint Maarten. The advertising agency now performs a service on Sint Maarten and does not owe ABB. Take note. Since the service is performed on Sint Maarten it is possible that tax is owed on Sint Maarten. Contact the country’s tax administration in these situations.
Example of a B2C service:
A manicurist established on Saba manicures the nails of a tourist from Sint Maarten. The manicurist now performs a service on Saba and owes ABB
What are the exceptions to the general rule?
The following exceptions are applicable to services you perform for other entrepreneurs (B2B services) and the services you perform for private individuals (B2C services):
Services relating to immovable property, including •
the services of experts in immovable property and real estate agents, the services of architects and other building experts and services relating to the preparation and coordination of construction work, as well as the provision of accommodation by the hotel sector and sectors with a similar function, and granting the right of use of an immovable property. These services are taxed at the location of the immovable property.
Transport services. These services are taxed at the •
location of the (passenger) transport.
Services relating to culture, art, sport, science, relaxation •
or education. This also extends to the organisation of these activities and the associated services. These services are taxed at the actual location of the activity or event.
Restaurant or catering services. These services are taxed •
at the location where the restaurant or catering service is provided.
The rental of means of transport for short periods. •
Services in which a means of transport is rented out for a maximum of 30 days (a maximum of 90 days for vessels) are taxed at the location where the means of transport is made available. Take note! When a non-BES entrepreneur and/or an entrepreneur established in the (European) Netherlands (and/or has a permanent establishment there from where the service is perfor-med) rents out a means of transport for a longer period then the service is taxed where the means of transport is actually made available to the customer.
Example:
A legal practice established on Bonaire performs a service for a private individual who lives on Saba. The location where the service is performed is then Bonaire (even if the private individual lives on another BES island!). If the customer is not a private individual but a BES entrepreneur (for example, established on Sint Eustatius) then the location where the service is performed is also Bonaire.
What is the exception to the principal rule?
BES entrepreneurs performing a number of services are not deemed to be BES entrepreneurs. These are:
services other* than those stated in the principal rule; •
services to the permanent establishment* of an •
entrepreneur located outside the BES islands; services a BES entrepreneur performs from the •
entrepreneur’s permanent establishment located outside the BES islands.
* ‘Services other than those stated in the principal rule’ refers to services performed for a customer who does not live and is not established on the BES islands.
Consequently, a BES entrepreneur providing these services is deemed to be a non-BES entrepreneur.
* A ‘permanent establishment’ is an establishment with an adequate degree of sustainability that is equipped with sufficient manpower and resources to provide a suitable structure capable of performing the service independently. An example of a permanent establishment is office premises on Curacao which are equipped with computers and personnel, etc., from where services are performed. Example:
A hairdresser established on Bonaire cuts the hair of a lady who lives on Bonaire. The hairdresser now (as a BES entrepreneur) owes ABB in accordance with the principal rule.
If the hairdresser cuts the hair of a US tourist (who does not live and is not established on the BES islands) then the hairdresser, as a
non-BES entrepreneur, also owes ABB. This is in accordance with
the exception to the principal rule. Consequently, ABB is owed in both instances.
What is the general rule for non-BES
entrepreneurs performing services?
A distinction is made in the services performed by non-BES entrepreneurs between business-to-business (B2B) and business-to-consumer (B2C) services. A B2B service is performed by a non-BES entrepreneur for an entrepreneur and is taxed in the customer’s country. A B2C service is performed by a non-BES entrepreneur for a private individual (consumer) and is taxed in the service provider’s country.
the construction and maintenance of websites and •
software
the supply of images, written documents and •
information
the operation of databanks •
the supply of films and games (including games of •
chance and gambling games)
the supply of broadcasts or manifestations in the fields •
of politics, culture, art, sport, science and relaxation Take note! Electronic services do not include online exchanges of
messages, such as the provision of advice via e-mail, or the provision of access to the Internet. Do you wish to determine whether your service falls under electronic services? If so, contact the B/CN. More information is also available on the following website: www.belastingdienst-cn.nl.
When you perform a service and the location of that service is not on the BES islands you do not owe ABB. However, you may owe tax in the country of the customer for whom the service was performed. In such situations you should consult the tax administration in the relevant country.
Some examples:
A maintenance company established on Bonaire paints a house on Bonaire. The house is a holiday home which is owned by an Aruban couple. The Aruban couple lives on Aruba. Since work carried out on immovable property (homes, business premises) is a service performed at the location of the immovable property (Bonaire) the painting company performs a service on Bonaire and owes ABB. An airline established on Curaçao operates a scheduled service between Curaçao and Bonaire. The transport service is performed on the territory of Bonaire and outside the territory of Bonaire. ABB would normally be owed on the domestic section (within the territory of the BES islands) since the service is performed within the BES islands. Nevertheless, in this instance no ABB is due since the transport service is exempt from ABB. This is because the transport service is performed with an aircraft (see Section 9: Exemptions). A legal practice established on Bonaire performs a service for a private individual living in Amsterdam (the European Netherlands). The location in which the service is performed is the European Netherlands. For this reason the legal practice does not owe ABB, because the service is not performed on the BES islands. Take note. Since the legal practice performs a service in the European Netherlands it is possible that tax is owed in the European Netherlands.
An engineering consultancy established in Rotterdam (the European Netherlands) performs a service for a construction company established in Bonaire. This is a B2B service, so the location at which the service is performed is Bonaire. Since the engineering consultancy is not established on the BES islands the
The following exceptions are applicable to services you perform for private individuals (B2C services):
Services provided by mediators. You mediate for a •
specific service. This mediation is taxed in the same country in which the service you mediate for is taxed. Activities relating to transport, such as loading, •
unloading, internal transport and similar services. These services are taxed at the actual location of the activity. Work on movable property, including inspections by •
experts. These services are taxed at the actual location of the activity.
Electronic* services. This relates to services that are •
performed for private individuals (and other non-entre-preneurs) who live and/or are established on the BES islands. The location of the service is then the custo-mer’s domicile or establishment.
The following services that are performed for private •
individuals (and other non-entrepreneurs) who live and/ or are established outside the BES islands. The location of the service is then the customer’s domicile and/or establishment:
The transfer and granting of copyright, patents, •
licensing rights, trademark rights and similar rights; Services relating to advertising;
•
Services performed by advisors, engineers, consultant •
firms, lawyers, accountants and similar services, as well as the processing of data and provision of information;
The obligation to refrain from a professional activity •
of from exercising one of the rights listed here either in whole or in part;
Bank, financial and insurance services, including •
reinsurance services but with the exception of letting safety deposit boxes;
The provision of personnel; •
Letting movable corporeal property with the •
exception of all means of transport;
The provision of access to natural gas and electricity •
distribution systems as well as the performance of transport and transmission services via these systems and the performance of other services directly related to the above;
Telecommunication services; •
Radio and television broadcasting services; •
Electronic services as referred to in Article 2a, first •
paragraph, under q, of the Wet op de omzetbelasting (‘Turnover Tax Act’), 1968.
* Electronic services include online services, usually provided via the Internet, that involve only minor human intervention. For example:
When you provide a performance comprised of a combi-nation of the supply of goods and the performance of services then you will need to determine whether your performance is comprised of:
the supply of goods and performance of a service •
or services;
the supply of goods; •
the performance of a service or different services. •
You can use the following principles to assess whether combinations of the supply of goods and the performance of services are comprised of the supply of goods and the performance of a service, the performance of a service or the performance of different services:
When the performance is comprised of a series of •
elements and operations then all the circumstances must be taken into account.
Each performance (the supply of goods or the perfor-•
mance of a service) must, as a rule, be deemed to be a distinct and independent performance. This is, in principle, also applicable to individual performances that are part of an aggregate performance. However, when a performance – in economic terms, and as perceived from the position of the average consumer – is comprised of one performance then the performance must not broken down artificially into a number of elements. A perfor-mance can be deemed to be one perforperfor-mance when the elements of which that performance is comprised are very closely related to each other and do not individually achieve the required purpose.
The fact that one price is charged is not the determining •
factor for an assessment in terms of one or more performances. When one fixed price is charged irrespective of whether the customer decides to receive ancillary performances then this will more readily result in the ancillary performances being deemed to be additional performances.
The most characteristic elements of an aggregate •
performance determine whether the performance should be deemed to be a supply of goods or the performance of a service and how this performance should be qualified, taking due account of the average consumer’s perception of the performance.
Additional performances follow the qualification of the •
main performance to which they are subordinate. Additional performances are performances that do not serve a purpose as such for the average customer and which increase the appeal of the most important performance or serve as a means of gaining from another performance. This relates to performances that are provided together with another performance (in one transaction) and which have a minor influence on the total price of the relevant transaction and are provided by the same supplier.
ABB owed on the service is reverse-charged to the construction company on Bonaire. The construction company must now declare and pay the ABB. More information about reverse-charging ABB is given in Section 10: Indebtedness for ABB.
A private individual living on Saba downloads a musical track to his PC from a webshop established in the USA and pays for the download. This is an electronic service the operator of the webshop performs on Saba. Consequently, the US operator owes ABB and must register as a ‘foreign’ entrepreneur with the B/CN. An entrepreneur established on Saba rents diving equipment to a tourist (who lives in Canada). Since this relates to the rent of movable property and the party renting the property is a private individual who does not live and/or is not established on the BES islands then the location at which the service is performed is, in principle, the private individual’s domicile. However, when the diving equipment is used on the BES islands then this is the location where the service is performed: in this instance the location where the service is performed is Saba.
If you have doubts about whether a service is or is not performed on the BES islands then you can contact the B/CN.
5. Combined supply of
goods and services
In many instances an entrepreneur’s performance is comprised of a combination of the supply of goods and performance of a service. When a performance is compri-sed of a combination of the supply of goods and perfor-mance of a service then it is often difficult to assess whether and how a performance should be taxed with ABB. This is because a performance that is deemed to be the supply of goods is taxed with ABB solely when the goods are supplied by a manufacturer, while a perfor-mance comprised of the perforperfor-mance of one or more services will be taxed with ABB unless the service is exempt from ABB and/or the service is not performed on the BES islands. However, what is the situation when a performance is comprised of both the supply of goods and the performance of a service?
Is the import of goods taxed with ABB?
Yes, the import of goods is taxed with ABB. However, there are a number of exceptions in which no ABB is owed on the import of goods. These exceptions are discussed later in this Section.
When are goods imported?
Goods are imported on:
releasing the goods into free circulation on the BES •
islands;
the termination of and/or removal of goods from •
customs control on the BES islands;
the termination of and/or removal of goods from a free •
zone established on the BES islands;
the provisioning of means of transport (for example, •
pleasure yachts) on the BES islands with goods that are not in free circulation.
Take note! If you, as a manufacturer, supply goods that you have
manufactured to a customer on one of the other BES islands then the zero rate is applicable to the supply of goods. However, ABB will be levied on the import of the goods onto the other BES island. No exemption can then be granted on the ABB due on the import of these goods.
Which value is used to calculate the ABB on
import?
The ABB is calculated on the customs value. The customs value includes the import duties, taxes and levies (with the exception of the ABB) and the associated costs of
commissions, packaging, transport and insurance.
What is the rate?
The rates are specified in Section 8: Rates.
Are some goods exempted from ABB on import?
Yes, some goods are exempted from ABB on import. These are the following goods:
goods a manufacturer uses as raw materials, ancillary •
materials or semi-finished products. The manufacturer can then, on request, be exempted from ABB on import (see below);
the import of goods for which there is an entitlement to •
exemption from import duties, such as removal goods, postal consignments of low value, passengers’ baggage to a specific value and goods destined solely for use in hospitals (more information about the value and type of goods is available from B/CN Douane);
bread, grain, potatoes, rice, medicines and medical aids •
as referred to in Article 6.11, first paragraph, under d and e, of the Wet Belastingwet BES (more information about the goods is available from B/CN Douane);
other imported goods for which the supply is exempted •
(see Section 9: Exemptions). It can be very difficult to assess whether a performance
should be deemed to be a supply of goods and the performance of a service, the performance of a service or the performance of different services. For this reason it is recommended that you contact B/CN if you have any doubts.
Example:
A chartered accountant who submits a report to a customer performs a service and does not simultaneously supply a report. In this instance the performance relates to the contents of the report. The physical report (the paper) is integrated fully in the accountancy service. The entire performance is deemed to be a service.
The provision of meals and beverages in restaurants, bars, ‘sneks’, etc. is deemed to be a service. The provision of food and beverages for immediate consumption is the result of a series of services. The restaurant operations are characterised as a series of elements and operations in which the supply of food and beverages is no more than a part and in which the service aspect is predominant. For this reason the restaurant’s operations are deemed to be a service.
Take note! The situation is different for take-away meals.
Take-away meals lack the provision of service that makes consumption on the premises so agreeable. For this reason the provision of take-away meals is deemed to be the supply of goods. A pest controller uses pesticides to control pests. These pesticides are not deemed to be a separate supply of goods since their provision is integrated in the performance of the pest control service. For this reason the pest controller performs a service. A garage owner services a car. The parts fitted during the service are not deemed to be separate supplies of goods and are part of the service performed in servicing the car. For this reason the entire servicing performance is deemed to be a service.
6. Import of goods
Imported goods are taxed with ABB on import. For this reason both entrepreneurs and non-entrepreneurs (such as private individuals) will need to take account of ABB on importing goods. Consequently, it makes no difference whether you are or are not an entrepreneur when you import goods.
You are charged the ABB on an invoice. You must keep •
the invoice and the invoice must comply with the invoice requirements (see Section 12: Invoices and records).
The ABB paid on import must be evident from the •
import documents.
What must you do if you have unjustifiably
deducted ABB or deducted too much ABB?
If you have unjustifiably deducted ABB or deducted too much ABB then you must declare this as ABB due in your ABB return. You make this correction in ABB as follows: You do not state a turnover amount under the Omzet ander
tarief (‘Turnover, other rate’) subsection, but you do state the ABB owed in the ABB column.
Example:
You, as a manufacturer, purchase raw materials, ancillary materials or semi-finished products and you deduct the ABB you have paid in your return. You subsequently decide that you will not use these materials or products and you sell them to another manufacturer. This (re) supply of the materials or products is not now taxed with ABB. Consequently, you now owe the ABB that you had deducted earlier.
What must you do if you have not deducted ABB
or deducted too little ABB?
If you have not deducted ABB paid earlier on the purchase of raw materials, ancillary materials or semi-finished products (at the time of their purchase it had not been established that you would use these raw materials, ancillary materials or semi-finished products for the manufacture of goods that would be taxed on supply) then you are entitled to deduct the ABB at the time that you proceed to use the raw materials, ancillary materials or semi-finished products to manufacture products that will be taxed on supply.
You can then reclaim this ABB in your ABB return. You do so in the period that you proceed to use the raw materials, ancillary materials or semi-finished products to manu-facture products that will be taxed on supply.
Exemption from ABB on import by the
manufacturer
When you, as a producer, import raw materials, ancillary materials and/or semi-finished products then you come into consideration for exemption from ABB on import. You must submit a request for exemption from ABB to B/CN. An exemption from ABB on import will be granted by a decision subject to objection when:
records are kept that provide for the immediate tracing •
of the imported goods;
the returns are submitted in time; •
there are no arrears in payments. •
The exemption may be revoked and/or refused if the aforementioned conditions are not met. Take note! If you, as a manufacturer, do not make use of the
exemption from ABB on import then you can deduct the ABB paid on import in your ABB return. See Section 7: Deduction.
7. Deductions
Entrepreneurs have an opportunity to deduct ABB.
When are you, as an entrepreneur, entitled to
deduct ABB?
You may deduct ABB solely when you are deemed to be a manufacturer for the purposes of the ABB. You are entitled to deduct ABB in the following situations:
You purchase goods from (another) manufacturer and •
you use these goods to manufacture your products. You import goods you need to manufacture your •
products.
What can you deduct?
You can deduct the ABB that:
you were charged by another manufacturer in an •
invoice;
you paid on the import of the goods. •
What are the conditions attached to the deduction
of ABB?
The conditions are as follows:
Solely the ABB may be deducted that relates to raw •
materials, ancillary materials or semi-finished products that were supplied to you for the manufacture of products that will ultimately be taxed on supply (and, consequently, taxed with ABB);
Passenger cars:
What does the ABB understand as ‘passenger car’? A passenger car is a motor vehicle on three or more wheels which is equipped to carry four or more persons. There are a number of exceptions.
The following are not deemed to be passenger cars: Buses;
•
Delivery vans and motor vehicles which are not •
equipped to carry persons and which have a maximum authorised load of more than 3500 kg;
Passenger cars that are equipped for use by the police or •
fire brigade and are externally recognisable as such; Passenger cars that are manifestly equipped to be used •
by an invalid and which are equipped with an electric motor or an internal combustion engine with a cylinder capacity of a maximum of 250 cm3;
Passenger cars that are equipped for transporting sick •
and injured persons, mortal remains, prisoners and sick or injured animals and are externally recognisable as such;
Passenger cars that are equipped and used solely for the •
transport of groups of wheelchair users;
Passenger cars that are equipped for cash transports •
and are externally recognisable as such. Take note!
The aforementioned vehicles that are not deemed to be passenger cars for the purposes of the ABB are taxed at the general rate on import and/or supply by a manufacturer.
Highly fuel-efficient passenger cars
What does the ABB understand as a ‘highly-efficient passenger car’? A highly-efficient passenger car is a passenger car equipped with a petrol engine that emits no more than 110 gram CO2 per kilometre or a diesel engine that emits no more than 95 gram CO2 per kilometre.
Delivery vans and pickups:
What does the ABB understand as ‘delivery van’? A delivery van is understood as a motor vehicle with a loading space that is not equipped to carry persons and which is equipped with an entirely flat loading platform that complies with specific dimension requirements. These dimension requirements are derived from the Dutch Private Motor Vehicle and Motorcycle Tax Act, 1992. A specification of these dimensions falls outside the scope of this manual. More information is available from the B/CN. The text of the Act is available on request.
‘Pickups’ are used frequently on the BES islands. A pickup can, depending on the model, be regarded either as a passenger car or a delivery van. The following table indicates when a pickup is deemed to be a delivery van.
8. Rates
There are a number of ABB rates, namely a general rate for services, the supply of goods and the import of goods, and other rates for services relating to insurance, the import and/or supply of (highly fuel-efficient) passenger cars and for goods that are exported and/or brought under customs control.
A different general rate is applicable to the Sint Eustatius and Saba island areas. A different rate is also applicable to services related to insurance.
The rates are listed in the following table:
Island area Bonaire Sint Eustatius and Saba General rate 8% 6% Insurance 9% 7% Passenger cars 25% 25% Highly fuel-efficient passenger cars 0% 0%
Goods originating from outside the BES islands which are not imported
0% 0%
Goods that a manufacturer exports, deposits in and/or brings under customs control which are destined for export.
0% 0%
General rate
All goods that are imported and/or supplied by a manu-facture are taxed at the general rate, with the exception of services relating to insurance, the import and/or supply of (highly fuel-efficient) passenger cars and for goods that are exported and/or brought under customs control and are destined for export. The general rate is also applicable to all services performed by entrepreneurs on the BES islands that are not otherwise exempted from ABB.
Insurance
A different rate is applicable to services related to insurance. A number of types of insurance are also exempt from ABB. See Section 9: Exemptions.
Type of delivery van Equipped with Equipment requirements Pickup with open
cargo box, single cabin and Xtrcab (1.5 cabin)
Open cargo box At least 125 cm long and 20 cm wide.
Pickup with double cabin and open cargo box
Open cargo box At least 150 cm long and at least 2/3 of the length that the cargo box would have had without the extra cabin space.
The original cargo box begins at a fictive partition located at a distance of 115 cm from the rearmost point of the steering wheel.
At least 40% of the length is located in front of the centre of the rearmost axle.
Broadly speaking, a pickup with a single cabin is deemed to be a delivery van and a pickup with a double cabin as a passenger car.
Goods originating from outside the BES islands
which are not imported
This zero rate is applicable when goods are supplied without being imported into the BES islands. This relates, for example, to supplies of goods between manufacturers whereby the goods are not transported and are not (yet) on the BES islands.
Goods that a manufacturer exports, deposits in
and/or brings under customs control which are
destined for export.
This relates to goods that a manufacturer
exports from the BES islands (including exports of goods •
from a free zone established on the BES islands); brings under customs control;
•
deposits in a free zone established on the BES islands, to •
the extent that those goods are destined for export; supplies to an entrepreneur established in a free zone and •
to the extent that those goods are destined for export. The importance of having the aforementioned supplies of goods falling under the zero rate lies primarily in the manufacturer’s ability to deduct ABB, since manufacturers can deduct ABB solely to the extent that the manufacturer uses goods as raw materials, ancillary materials or semi-finished products to manufacture products that will be taxed on supply: a supply governed by the zero rate is taxed on supply!
Take note!
If you apply the zero rate then you must store all documents relating to the supply of the goods carefully. These documents include, for example, customs documents, insurance policies and transport documents, etc. Your records must show that you have applied the zero rate.
to persons below the age of 21. Education is also understood as extra lessons, test and examination training and holding of examinations within the scope of that education, as well as the supply of goods and performance of services that are closely related to that education. ‘Leisure’ education (such as driving lessons and motorcycle lessons) or education intended to acquire skills in the private life provided to persons other than young persons, is never exempted, since this is not regarded as vocational education;
The carriage of postal items that the holder of the •
concession is obliged to transport pursuant to the provisions of and accordance with Article 2, second paragraph, of the Wet post BES (‘Post Act, BES’); The supply of water, electricity and gas by water, power •
and gas companies as well as the supplies of fuel to those companies for the generation of energy; The supply of an immovable property, a building other •
than a newly-constructed building or a newly-construc-ted section of a building when property transfer tax is due on the supply of that building;
Life insurance, medical expenses insurance and reinsu-•
rance provided by insurance companies and the services performed by intermediaries relating to insurance. Life insurance is understood as insurance that is (virtually) solely intended to provide payment in one or more instalments and is dependent on the life of the insured. Funeral expenses insurance (irrespective of the method of payment) is not exempted;
The rental of hotel rooms and apartments when tourist •
tax is due pursuant to an island regulation;
Services comprised of the provision of an opportunity to •
participate in casino games, lotteries, scratch lotteries, number lotteries, betting on numbers and similar games when gambling tax is due;
The provision of access to and lending money and the •
associated services (inclusive of mediation), but with the exception of taking into custody and the management of securities, bank notes and currency notes (with the exception of notes that are not legal tender and/or are of collection value). Securities are not understood as including documents representing goods, titles to immovable property, the real rights that authorise the holder of the rights to make use of an immovable property and the unit titles and shares of which the possession lawfully or factually give the right to the ownership or enjoyment of an immovable property or part of that property;
The supply of goods to and the performance of services •
for professional consuls and other professional repre-sentatives of foreign powers, as well as the civil servants attached to them and the persons living at their home or working for them, all providing that they are aliens and are not entrepreneurs on the BES islands and subject to
9. Exemptions
Are your supplies of goods and performances of services exempt? Or are you required to charge ABB? A number of sectors and a number of activities are exempt from ABB. If these are applicable to you then you do not charge ABB.
When are goods and/or services
exempted?
The following supplies of goods and/or
performances of services are exempt from ABB
on the BES islands:
The supply of bread, grain, potatoes and rice. Bread is •
understood as a staple food which is prepared by baking dough that has been kneaded and yeast-fermented or made using another leavening agent and which is comprised of meal or flour from baking-grade grain, water, yeast or leavening and salt. Snacks such as Dutch ontbijtkoek (breakfast cake), rice waffles and biscuits are not deemed to be bread: breakfast bread (croissants) and bake-off bread are deemed to be bread. The classification of bread, grain, potatoes and rice is, for as far as is possible, in line with the classification of those products in the harmonised system as referred to in Article 3.1, second paragraph, under a, of the Douane- en Accijnswet BES (‘Customs and Excise Duty Act, BES’); The provision of public passenger transport and school •
bus services by road (taxi, bus, etc.);
The services performed by hospitals and medical •
research laboratories, as well as the services performed by doctors, dentists, dental technicians, nursing and midwifery staff, physiotherapists and remedial therapists, chiropractors, logopaedists, dieticians, podotherapists and psychologists as such;
The supply of medicines for human use prescribed by a •
doctor within the sense of the Besluit geneeskunde BES (‘Medical Decree, BES’);
The supply of medical aids and artificial appliances, •
understood as orthopaedic articles and aids such as medical and surgical belts and restraints, crutches, dentures, artificial teeth, artificial eyes, artificial limbs and similar articles, hearing aids, splints and other articles and appliances for the treatment of fractures in the skeleton;
The provision of non-commercial education. This relates •
to education financed and organised by the government and upper general secondary education provided by non-profit entrepreneurs, vocational education and music, dance, drama and visual art education provided
the condition of reciprocity. Take note! You need to submit a request to B/CN for this exemption; Transport services provided by aircraft and sea going •
vessels. Sea going vessels are understood as vessels for sailing on the high seas that are used for the transport of passengers for payment or are used to carry out any industrial, trading or fishing activity;
The services performed in a sea port or airport area on •
the BES islands relating to incoming goods that have not yet been imported and outgoing goods and services for sea going vessels and aircraft that are used as means of public transport for passengers or goods (including war aircraft) but excluding pleasure vessels and aircraft; the supply of fuels, lubricants and other liquids destined •
for the propulsion, lubrication or other technical use on board sea going vessels and aircraft, as well as the supply of goods destined for the provisioning of departing sea going vessels (except coastal fishing vessels), lifeboats, vessels for the provision of aid at sea and war vessels destined for a port or anchorage outside the BES islands, and aircraft;
The services as referred to in Article 5.2, first paragraph, •
of the Douane en Accijnswet BES (‘Customs and Excise Act, BES’) performed as such by an entrepreneur established in a free zone;
The supply of goods to an entrepreneur established in •
a free zone to the extent that those goods are used for the entrepreneur’s goods and equipment present in that free zone;
The services performed for an entrepreneur established •
in a free zone, although solely to the extent that those services are performed for a legally permitted activity in a free zone or for the goods and equipment present in that free zone;
The care and nursing of persons admitted to an •
institution, as well as the provision of meals and beverages, medicines and bandages to those persons, as well as services performed by nursing and senior citizens’ homes to the extent that those services are performed for the purposes of the accommodation and care of the residents;
The letting of immovable property that is equipped, •
destined and used for permanent residence to private individuals living on the BES islands;
Services as referred to in Article 7.1, preamble, part a, of •
the Belastingwet BES (‘Tax Act, BES’) when property transfer tax is due on the performance of those services. This relates to performances that qualify as services for the purposes of the ABB and for which the property transfer tax falls within the definition of (taxable) ‘transfer’: the services comprised of creating, granting or terminating usufruct, of right of use and habitation, easement, long-term lease, rent charges owed either in cash or in kind and similar activities relating to immova-ble property or the rights to which the immovaimmova-ble property is submitted. The exemption from ABB is not applicable when no property transfer tax is owed, irrespective of the reason.
Are conditions attached to the application of an
exemption?
Yes, this is subject to the condition that you keep records which contain explicit and orderly information relating to the exempted performance(s).
Take note!
If you, as a BES entrepreneur, supply solely goods and/or perform solely services that are exempted from ABB then you do not receive ABB return forms. However, if you occasionally supply goods or perform services that are taxed then you must nevertheless submit a return. You must also submit a return when ABB is charged to you. You can submit a non-periodic return in these situations. See Section 11: Returns.
When you carry out both taxed and exempted performances then remember to state the turnover relating to the supply of goods and/ or performance of services exempted from ABB in your ABB return. The ABB return contains a separate section for this purpose.
10. Indebtedness for
ABB
When is ABB due?
ABB is due in the following situations:
on the supply of goods on the BES islands by a •
manufacturer;
on the performance of services on the BES islands; •
on the import of goods. •
It makes no difference whether you are or are not an entrepreneur for the import of goods. Everyone importing goods owes ABB. However, there are a number of exemptions. See Section 6: Import of goods
If you are deemed to be an entrepreneur for the purposes of the ABB then ABB is due on the supply of goods (as a manufacturer) and on the performance of services. Take note!
ABB is also due when the ABB is reverse-charged to you. This Section discusses this in more detail
When does ABB become due?
ABB is due:
in instances in which an invoice must be submitted •
(see Section 12: Invoices and records), at the time of the submission of the invoice or, if the invoice is not submitted in time, the latest time at which the invoice should have been submitted;
in other instances, at the time of the supply of the goods •
or the performance of the service;
contrary to the above instances, ABB is due no later •
than the time at which the payment is received either in whole or in part.
Take note!
When a service is performed continually for a longer period than one year and the ABB is reverse-charged to the customer then it is assumed that the service has been completed at the end of the year. Consequently, the customer for whom the service was performed owes ABB on that part of the payment that can be attributed to the (entire) year in which the service was performed.
Since the ABB imposes an obligation to submit invoices solely on manufacturers (and then only when requested by the customer) ABB will usually fall due at the time that the performance is carried out and/or the time at which the payment is received (cash system). Entrepreneurs other than manufacturers are not under the obligation to submit invoices, although they may do so if they so wish.
Which amount do you use to calculate ABB?
You calculate ABB:
on the payment when you (as a manufacturer) supply •
goods and/or perform services on the BES islands; on the customs value when you import goods. •
What is understood by ‘payment’?
The payment is the total price, exclusive of ABB (and, consequently, including all the costs that you pass on to the customer, etc.) that you charge your customer. When the payment is not comprised of cash (for example, barter) then you base the calculation on the total value of the performance you receive in return.
If you receive payment in excess of the amount that you charged then you must base the calculation on the amount you actually receive.
If you charge a payment that is lower than the fair value then the payment is set at the fair value. Example: you rent out cycles for fixed hourly rates. Should you rent out a cycle for a symbolic amount then you must base the calculation of the ABB on the fair value: in other words, you must calculate the ABB on the regular (fixed) rates. Example:
You run an advertising agency and you are commissioned to develop an advertising campaign. You submit an invoice to your customer in which you charge the extra costs you incurred. The invoice is as follows:
Preparation of advertising campaign, 60 hours at $ 40 per hour $ 2.400 Sundry travelling expenses/kilometre fees $ 38 Postage and packaging $ 12
Total $ 2.450
ABB (8% of $ 2.450) $ 196
Total due $ 2.646
What is understood by ‘customs value’?
The customs value is the purchase price of the goods inclusive of all the associated costs to the place of destination (such as transport and insurance costs) that you need to incur to release the goods into free circulation on the BES islands.
The entrepreneur performs services comprised of the •
transfer of the titles to immovable property, the real rights that authorise the holder of the rights to make use of an immovable property and the unit titles and shares of which the possession lawfully or factually give the right to the ownership or enjoyment of an immova-ble property or a part of that property, as well as other similar services relating to the transfer of the titles to immovable property (with the exception of immovable properties for which no property transfer tax is due): the ABB is levied on the customer for whom the service is performed.
What is the principle of the reverse-charge
mechanism?
Are you reverse-charging ABB to another entrepreneur? Then you do not charge ABB, but state ‘ABB reverse-charged’ on the invoice. If you do not submit an invoice to the entrepreneur to whom you reverse-charge ABB then you must use some other manner to make clear to the relevant entrepreneur that you have reverse-charged the ABB. You then state the turnover in the ABB return under the section Omzet ander tarief (‘Turnover, other rate’) section. In the ABB column you then state nihil (‘nil’). Has ABB been reverse-charged to you? Then you state the payment you made and the ABB reverse-charged to you in the return in the column naar u verlegde ABB (‘ABB reverse-charged to you’).
Example:
You are an entrepreneur on Bonaire. You receive a consultancy service from an entrepreneur on Curacao. The service is now performed on Bonaire. Since the entrepreneur who performs the service is not established on the BES islands then the ABB due is reverse-charged to you (as an entrepreneur on the BES islands). This avoids the need for the entrepreneur who performs the service and who is not established on the BES islands to register on the islands and submit returns on the islands.
When do you not calculate ABB?
You do not calculate ABB in the following instances: When you, as an entrepreneur, supply goods on the •
BES islands and you are not deemed to be a manu-facturer for these goods;
When you, as an entrepreneur, supply goods on the BES •
islands and you are deemed to be a manufacturer for these goods but the supply of the relevant goods is exempted from ABB (see Section 9: Exemptions); When you, as an entrepreneur, supply goods on the BES •
islands and you are deemed to be a manufacturer for these goods but the relevant goods are not supplied on the BES islands (see Section 3: Supply of goods) and/or are supplied at the zero rate (see Section 8: Rate); When you, as an entrepreneur, perform services on •
the BES islands that are exempted from ABB (see Section 9: Exemptions);
When you, as an entrepreneur, perform services for •
which the location of the services is outside the BES islands (see Section 4: Services);
When you, as an entrepreneur, make use of the •
dispensation from ABB and you have received a decision granting you dispensation from the obligation to keep records (see Section 13: Dispensation from ABB).
The reverse-charge mechanism
The reverse-charge mechanism is a mechanism in which the ABB due must be declared and paid by the entre- preneur for whom the performance is carried out.
When is the reverse-charge mechanism
applicable?
The reverse-charge mechanism is applicable in the following instances:
The manufacturer who supplies the goods is not •
established on the BES islands and does not have a permanent establishment on the BES islands from where the goods are supplied and the goods are supplied to a customer who is established on the BES islands as a manufacturer: the ABB is levied on the customer.
The manufacturer who performs the service is not •
established on the BES islands and does not have a permanent establishment on the BES islands from where the service is performed and the service is performed for a customer who is established on the BES islands as a manufacturer: the ABB is levied on the customer.
When are you required to submit a non-periodic
ABB return?
You may need to submit a non-periodic ABB return in the following instances:
You make use of the dispensation from ABB. •
You supply solely goods and perform solely services •
that are exempted from ABB.
You only supply goods and you are not a manufacturer. •
You are a legal person who is not an entrepreneur •
(for example, a foundation or an association). You are an entrepreneur, but you are not established •
on the BES islands.
Do you belong to one of the above categories? Then you must submit an ABB return in the following situations:
You have purchased services from an entrepreneur who •
is not established on the BES islands (see Section 4: Services, Location of service subsection).
ABB has been recharged to you (see Section 10: •
Indebtedness for ABB, reverse-charge mechanism subsection).
You occasionally supply goods and you are going to •
perform (occasional) services, for example the transfer of specific rights.
What must you do?
If you must submit a non-periodic ABB return then you must request a return form from B/CN in good time. Take note!
If you are deemed to be an entrepreneur for the purposes of the ABB and do not submit ABB returns for your regular operations but will occasionally carry out a taxed activity then in many instances you must submit a (non-periodic) return. If you doubt whether you must submit a periodic return then you can contact B/CN
Submit your return in time
B/CN must receive your return and payment within fifteen days after the period for which the return is to be submit-ted. The latest date is stated in the return form and is also listed in the following table.
11. Returns
As an entrepreneur for the purposes of the ABB you must submit ABB returns. You state the ABB you have charged your customers in your ABB return. When you are deemed to be a manufacturer for the purposes of the ABB then you can deduct ABB. More information about the deduction of ABB is given in Section 7: Deductions.
When are you required to submit ABB returns?
If you are required to submit ABB returns then you will receive an information letter from us before the beginning of the calendar year. The information letter is accompa-nied by the ABB return forms. The information states the periods for which you must submit returns in the coming year and the latest dates for the submission of the returns and the receipt of the ABB payments (see Table).
If you register as an entrepreneur during the course of the year then you receive the information letter after you have registered.
ABB returns are submitted once a calendar month. B/CN can, whether on request or not, allow that the return period to submit is set to the calendar quarter.
For 2011 has been decided to let all taxpayers declare per calendar quarter. After 2011 has finished again will be decided whether you will have to declare per calendar quarter or calendar month.
Take note!
When you have been issued ABB return forms then you must always submit the ABB returns, even if you owe no ABB and/or are not entitled to a refund in a specific period.
If you are obliged to submit ABB returns but have not been issued any ABB return forms then contact B/CN.
Non-periodic ABB returns
Some entrepreneurs do not normally submit ABB returns, for example when they have been granted dispensation from paying ABB or solely carry out performances exempted from ABB. However, it is nevertheless possible that you may occasionally need to submit an ABB return. You will not then have received an ABB return form. However, you bear the responsibility for the submission of the ABB return.
Take note!
Your payment for the return must have been credited to B/CN’s account within 15 days after the end of the relevant period. Always take this into account, for example when the latest payment date falls in the weekend or on a public holiday, since the time limit for the submission of returns and payments is not extended in these
situations.
When you make the payment via the bank then the payment date is often one or more days after the date on which the amount is debited from your account.
Nil return and zero return
If you do not have any ABB to declare in a period then you must still submit a return in time. You must then submit what is referred to as a ‘nil return’ or ‘zero return’. If you submit a nil return or a zero return then you must state nihil (‘nil’) and/or nul (‘zero’) in the relevant sections and sign the return. If this information is missing then you will be requested to provide the information.
Make sure that you always submit your return on time: we do not send you a reminder. If you submit your return too late then we will issue an additional assessment and you may need to pay a penalty. You cannot, normally speaking, request a deferral of the submission of the return and payment.
2011
Period Begins on Ends on Return and payment by no later
than January 01-01-2011 31-01-2011 15-02-2011 February 01-02-2011 28-02-2011 15-03-2011 March 01-03-2011 31-03-2011 15-04-2011 First quarter 01-01-2011 31-03-2011 15-04-2011 April 01-04-2011 30-04-2011 15-05-2011 May 01-05-2011 31-05-2011 15-06-2011 June 01-06-2011 30-06-2011 15-07-2011 Second quarter 01-04-2011 30-06-2011 15-07-2011 July 01-07-2011 31-07-2011 15-08-2011 August 01-08-2011 31-08-2011 15-09-2011 September 01-09-2011 30-09-2011 15-10-2011 Third quarter 01-07-2011 30-09-2011 15-10-2011 October 01-10-2011 31-10-2011 15-11-2011 November 01-11-2011 30-11-2011 15-12-2011 December 01-12-2011 31-12-2011 15-01-2012 Fourth quarter 01-10-2011 31-12-2011 15-01-2012 Entire 2011 01-01-2011 31-12-2011 15-01-2012
Pay on time
The date of your return is the date on which B/CN receives the return. The payment date of payments made at the tax office is the date on which the payment is made. We must receive both the return and the payment within 15 days after the end of the relevant period. The payment date of payments made by bank is the date on which B/CN’s bank account is credited with the payment. Always state the payment reference shown on the return when you make your payment.
Payment reference
If you do not state the payment reference or state an incorrect reference payment then it is possible that we will be unable to process your payment (in time). We may then issue you an additional assessment. The payment reference is different for each return and each additional assessment. For this reason you must always make sure that you state the payment reference for the relevant return or additional assessment that you pay. The payment reference is stated on the returns. Do you no longer know the payment reference? Then contact the B/CN.
