Profit tax contributors are companies with the status of a legal entity established in Aruba or abroad that can have a permanent establishment in Aruba and insurance companies. The mailed package contains the provisional declaration form and the final declaration form for 2022.
Declaration and payment
The last day to submit the profit tax declaration form and pay the profit tax for 2022 is May 31, 2023.
Entities that cannot submit their final declaration 2022 by May 31, 2023, should submit the provisional declaration form and pay the corresponding amount to obtain an extension on the submission date of their final profit tax declaration to November 30, 2023. The deadline to submit the provisional declaration form 2022 and the corresponding payment is May 31, 2023.
The Tax Department advises all their profit tax contributors to comply in time with their declarations to avoid an additional assessment and penalty for failing to comply in time.
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