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The maximum penalty that can be imposed for not filing an assessment tax return (on time) varies between AWG 500 and AWG 10,000, with a maximum of 5% of the tax due. The penalty for omissions in the filing of taxes on return, such as the wage tax and dividend WHT, by the due date amounts to AWG 500.The penalty for not paying the amounts due by the due date amounts up to a maximum of AWG 10,000.For instance if the financial year ends on 31 March, the filing and payment deadline will be 31 August.In case a company cannot file its final CIT return before the filing deadline, the following requirements apply: As of the financial year 2014, the CIT payable must be paid together with the return at the moment of filing the return.Conditional intent is defined as wilfully and knowingly accepting the fair chance that a course of action or omission results in less or no tax being paid or levied (timely).The penalty amounts to 50% of the additional tax due.The Aruban penalty system can be divided into the following two categories.The tax authorities can impose penalties in the event the taxpayer does not (timely) file a return and in the event the taxpayer does not or partially pay the amounts due (timely).
The kitchen is fitted with a dishwasher and an oven. It is located within the hotel zone and 5 km from Bubali Bird Sanctuary, and 10 minutes' walk from Eagle Beach and Palm Beach. Located a 10-minute walk from Eagle Beach, Bubali Bliss Studios offers a communal outdoor pool, garden and terrace.It may be argued that this obligation does not exist if a taxpayer is not subject to taxation.As of financial year 2014, the 'Payment on Return' system for the Corporate Income Tax (in Dutch: ‘, hereinafter: VAS) applies for CIT payers.Each air-conditioned studio and apartment features a fully equipped kitchen and free Wi-Fi. Situated in Palm-Eagle Beach, Casa Luna offers a private pool. The villa is located on the ground floor and features 3 bedrooms, a TV with satellite channels and a fully equipped kitchen that provid...This charming 3-bedroom villa is situated a 3-minute drive from Palm Beach, and has a private pool surrounded by tropical plants.
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In cases where the taxpayer is considered to be in bad faith, this period can be extended up to ten years or, in some cases, up to 12 years (e.g.