The Caribbean Netherlands Tax Office has implemented an amendment to the law on General Expenditure Tax ABB, which is applicable to entrepreneurs who provide telecommunication, radio and television, and electronic services. The amendment came into effect on January 1.
For entrepreneurs who provide the abovementioned services to entrepreneurs outside of the Caribbean Netherlands, the location of the consumer will now be considered the location of the service.
If the services are provided to customers outside of Bonaire, St. Eustatius and Saba no ABB will be charged, the Tax Office explained in a press release on Monday.
Spokesperson for the Tax Office, Josefina Diaz is available further explanation about the amendment. She may be reached at tel. 715- 8523 during weekdays until 4:00pm.