Special tax debt payment plan for businesses

Based on the Caribbean Corona Crisis (Emergency Measures) Decree, businesses facing liquidity problems due to the coronavirus crisis were eligible for a payment deferral of their tax debts (referred to below as the ‘special deferral’).

The period of applicability of this special deferral ended on 30 September 2021. Consequently, the deferral does not apply to tax returns imposed from 1 October 2021 onwards, nor to payment obligations in relation to returns with a due date after 30 September 2021.

A special payment plan is available, subject to certain conditions.

Conditions that apply to the special payment plan:

  • The ‘coronavirus debt’ must be paid before 1 October 2027. In principle, payment will take place in 60 equal monthly installments, with the first being due before 31 October 2022. Subsequent installments will then be due every following month.
  • If you are unable to pay in accordance with the aforementioned payment schedule, you must explain in advance why that is the case. A different payment plan can then be arranged as long as proof is provided that the total ‘coronavirus debt’ will be paid by no later than 1 October 2027.
  • Current payment obligations must be met entirely by the applicable deadlines. Therefore, this relates to all tax payment obligations since 1 October 2021.
  • If the above-mentioned conditions are not fulfilled, the payment plan may be rescinded after a reminder has been sent.
  • The due interest must also be paid at the end of the payment plan. The interest is to be calculated in accordance with the following rates.
    • A percentage of 0.0 for the period from 23 March 2020 up to and including 31 December 2021.
    • A percentage of 1.0 for the period from 1 January 2022 up to and including 30 June 2022.
    • A percentage of 2.0 for the period from 1 July 2022 up to and including 31 December 2022.
    • A percentage of 3.0 for the period from 1 January 2023 up to and including 30 June 2022.
    • A percentage of 6.0 for the period from 1 January 2024 onwards.

To sum up: businesses are being given an opportunity to pay the tax debt they accrued during the coronavirus period via monthly installments as of 1 October 2022. This is subject to the condition that the business meets its current obligations on time during the term of the payment plan. When paying the tax debt, businesses should use the payment reference issued by the Belastingdienst CN.

Businesses can contact the Belastingdienst CN via Invordering@belastingdienst-cn.nl for more information about the composition and the amount of the accrued tax debt (‘coronavirus debt’).

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