The Curacao Ministry of Finance Feb. 5 announced various 2026 filing and payment deadlines, and the relevant reporting periods. The announcement also includes the filing and payment deadlines for: 1) monthly and quarterly declarations of sales tax, wage tax, payroll tax, the old-age pension (AOV), the widower’s and orphan’s pension (AWW), general insurance for special medical expenses (AVBZ), and basic health insurance (BVZ) premiums; and 2) annual VAT returns for 2026. The announcement also provides that taxpayers must timely file returns even if no tax or premiums are due, and that fines will be imposed on taxpayers who fail to ...
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