Unofficial translation
Entrepreneurs established in Suriname that are financially, organizationally and economically interrelated may, upon request, be designated as a fiscal unity for VAT purposes.
1. Request
To be regarded as a VAT fiscal unity, you must submit a request digitally (by e-mail) to the Belastingdienst. This request should be addressed to [email protected]. Clearly indicate in the subject/subject that it concerns a request for a VAT unity.
2. Substantiation of request
In the email you provide the following information:
– An overview of all persons and legal entities you wish to include in the VAT fiscal unity.
– The FIN numbers of all persons or legal entities you wish to include in the VAT fiscal unity
– An explanation of the entrepreneurial activities of all (legal) persons
– A substantiation showing that all (legal) persons are financially, organizationally and economically intertwined (if necessary supported by underlying documents such as the articles of association).
= Which part of the fiscal unit will perform the management acts on behalf of the fiscal unit VAT.
– The e-mail address at which the manager can be reached.
= The bank account number that will be used for the fiscal unity.
Only when you provide all these details can your request be processed. Please note that when processing of your request, the Inland Revenue may request additional information!
For a further explanation of the financial, organizational and economic interrelationship we refer to the decision of the Minister of Finance and Planning of January 3, 2023, La.F.no.23 containing further rules on fiscal unity VAT.
Source Tax authority
