March 13, 2023, is the deadline to submit the collective wage statement and collective statement of third-party payments for 2022

ORANJESTAD – The Tax Department reminds its clients that the deadline to file the “collective wage statement ((verzamelloonstaat))’ and ‘collective wage statement of third parties (verzamelstaat opgaaf derden)’ 2022 is March 13, 2023.

Deadline submission of collective wage sheet (‘verzamelloonstaat) and collective statement for third parties (verzamelstaat opgaaf derden’) 2020 is March 1, 2023.It is according to the recent change in the law in the Tax Plan 2023, approved last December. March 13 of each year is the deadline to submit these documents.

Employers and merchants should submit their documents in digital format on the BO impuesto portal of the Tax Department. If not registered yet on the BOi portal, do it as soon as possible. To register as a user, please make an appointment at

The Tax Department advises all contributors to be on time with their documents since there will no longer be extensions. If you fail to submit the collective wage statement and the collective statement for third-party payments in 2022, you may get a penalty of up to AWG. 10.000,00.

For more information about the collective wage statement' and 'collective statement for third-party payments, please visit the following links;

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