PHILIPSBURG:--- Certified Risk Analyst and Tax Expert Terence Jandroep (CRA, CQA, CLA) has formally raised concerns about a critical procedural discrepancy that may significantly impact the admissibility of tax protest letters within Sint Maarten and the broader Dutch Caribbean.
Confusion regarding the applicable protest period under tax law is at the heart of the issue. Article 29.1 of the Federal Tax Legislation – within the section governing protest and appeals – clearly mandates that taxpayers must file a protest letter within sixty (60) days of receiving a tax assessment. In practice, this equates to a maximum of fifty-nine (59) calendar days, or fewer if the final day falls on a weekend. This deadline is consistently stated on the reverse side of all official tax assessment notices.
However, a conflicting interpretation has emerged following the verdict in case CUR201900128, handed down by the Tax Court of Curaçao on 16 March 2020. In that case, the Court ruled that when a tax liability is communicated via a listing obtained from the Receivers’ Office, the deadline for submitting a protest is shortened to two (2) weeks – effectively 13 days.
This interpretation directly contradicts Article 29.1, which states that the standard 60-day period applies following receipt of a tax debt confirmation, regardless of the communication channel.
Despite awareness of the CUR201900128 decision, the Tax Authorities have reportedly failed to update their tax assessment notices, website, or public communications to reflect the shortened protest term where applicable. As a result, taxpayers relying on the statutory 60-day period may find their protests deemed inadmissible when based on Receivers’ Office listings—stripping them of the right to challenge assessments before the Tax Court.
The existence of this conflicting interpretation only came to broader attention in 2024 ( for the first time known), when the ruling was cited by the Tax Office in rejecting a protest submitted outside the two-week window.
To address this legal inconsistency and protect the due process rights of taxpayers, Mr. Jandroep recommends that the Tax Authorities in Sint Maarten declare a transitional period for the years 2020 through 2025 for taxpayers that became of their tax debt via the Receiver’s Listing. After this time, all tax-related documents should clearly indicate the correct deadlines for filing protests, depending on the method of communication, to prevent taxpayers from unknowingly forfeiting their rights.
“This situation creates unnecessary legal uncertainty and exposes both individuals and businesses to financial risk, simply due to a lack of proper notice,” said Jandroep. “This undermines the principles of equal protection and fair treatment embedded within the Federal Tax Legislative framework.”
As a provisional remedy, Mr. Jandroep urges all taxpayers to submit pro forma protest letters immediately upon receipt of any tax-related notification—especially when that information is obtained through the Receivers’ Office. This precaution may help preserve their right to appeal while awaiting formal clarification from the authorities.
With this article, Certified Risk Analyst Jandroep exposed a hidden procedural flaw that threatens significant financial setbacks for thousands of taxpayers across the Dutch Caribbean regarding Tax compliance.
