The Tax Authorities Do Not Refund Profit Tax
Profit Tax Refunds in Curaçao
Curaçao’s tax system reveals a significant imbalance in its treatment of taxpayers particularly businesses that overpay profit tax. While the authorities strictly enforce deadlines for filing and payment, requiring both provisional and final returns to be submitted on time, the same urgency is not applied when it comes to issuing refunds. Despite a legal obligation to process refunds within six months, the Tax Authorities routinely exceed this period. Businesses are often left waiting indefinitely, with minimal communication and little transparency. As a result, many are forced to file formal objections or pursue legal action just to recover funds that are rightfully theirs. Even when refunds are approved, actual payment is frequently delayed by the Receiver’s Office, compounding frustration and financial strain. This asymmetry places an unfair burden on compliant taxpayers and undermines trust in the system’s fairness and efficiency.