PHILIPSBURG:--- Tax Refund is a problem for the Sint Maarten tax community for decades. After conducting a thorough research B-Parker concludes that although in the local Tax Legislation it is mentioned that the taxpayer has the right to their tax refund, it is not stated when the taxpayer is entitled to it, is it 9 months, 1 year or 5 years. From several corners it is assumed that it will come automatically, but what is the time lapse that the Tax office is obliged to comply with in regards to the refunds.
Another question that arise is, if there is a possibility that the entitled refunds may become aged(verjaring) and what the tax payer must do to resurrect his refund rights as the tax legislation does not mention this subject in any paragraph. The Tax office guideline (inspectie beleid) is not disclosed to any taxpayer making it a tool to create unbalanced conditions in which the taxpayer is unfortunately stripped from his rights for fiscal transparency.
The Tax office has the authority to present an tax bill within a period of 5 years of a fiscal year, and therefore creates the buffer between tax payment and refund, a 5 year bracket is created, and in addition the Tax office can claim your tax refund rights aged and therefore is forfeit. It's the similar condition when the tax departments links the late filing of the tax returns to the refund which is a very unbalanced approach to condition a tax retaining environment. It is rather strange that this matter has remained a grey sector in the SXM Tax legislation for decades and is still an enigma for many on how to get a hold on their tax refunds short term.
A very unbalanced situation is the fact that the Receivers office will not set off refunds to open tax assessments, creating extra pressure on any taxpayer.
Another subject that becomes a discussion is, if the tax payer is entitled to interest on the refund. In any civil case if you are non compliant in payment the judge rules that you have the right to an interest income. The tax legislation has no defined article in which the interest right is even discussed. It is understandable that the Taxpayer feels like he is in a dungeon without any escape.
The unbalanced treatment and behavior in the implementation of the tax legislation triggered the Junior associates of Benjamin & Parker (www.ciara-sxm.com ) to organize the first Tax Express Clinic on April 11+12 at the Sunfed Building from 8.30 am to enlighten the taxpayer more about the matter and bring relief to the taxpayer awaiting his refund. For this event Mr. Jandroep, Tax Administration Specialist will be flown in to address this important topic with the SXM community and the business circle . The objective for this event is to bring tax solutions in a very practical way, assisting the taxpayer not on what to do, but how to do it to secure their tax refunds.
The SXM community is requested to take part in this event by making sure you reserve your appointment. Attend this event is your right to know, the truth about how the mechanism works in regards of your tax dollars. The contact persons for the