Minimum Penalty of NAf 50 Imposed Despite Timely Tax Payment in Curaçao Tax Case

• A taxpayer in Curaçao received an additional tax assessment and a penalty for late payment of sales tax.
• The taxpayer filed the tax return on time and paid the tax before the assessment was issued.
• Both parties agree the additional assessment should be canceled.
• According to regulations, a minimum penalty of NAf 50 applies even if the assessment amount is zero.
• The court ruled the penalty should be reduced to the minimum of NAf 50.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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