tax deadlines in aruba

Missing a tax deadline can result in unnecessary penalties, interest charges, and added stress. Staying informed about your filing and payment obligations is one of the easiest ways to remain compliant with Aruba's tax laws.
 

Here are some of the key tax deadlines business owners should keep in mind:

The issue date of the personal income tax return is not a fixed date. The Aruba Tax Authorities announces the issue date annually. The personal income tax return has to be submitted within two months after the issue date. Normally two months extension is automatically granted after the initial due date. 

The deadline to submit the following monthly tax returns is 15 days after the end of the month. This is the deadline for paying the owed taxes as well.

• Wage tax return
• BBO/BAVP/BAZV return
• Tourist levy return
• Lodging tax return

The deadline of the profit tax return is within five months after the book year (example: May 31st if book year is in accordance with calendar year). If the financial statements are not ready within the first five months, the preliminary profit tax return has to be submitted. The preliminary profit tax return must have the same result as the last submitted final profit tax return. The tax payable amount must be paid after the tax return is submitted.
Submitting the preliminary profit tax return will grant the company six months extension to finalize the financial statements and submit the final profit tax return. The tax payable amount must be paid after the tax return is submitted.

Companies distributing dividends have to submit and pay dividend withholding tax within 15 days after the moment that the proceeds are made available. 

The collective wage sheet (verzamelloonstaat) and third‑party summary sheet (verzamel opgaaf derden) has to be submitted within 3 months (March 31st) after the ending of the calendar year.