SOAB audit cites “improper agreements” made outside legal procedures
WILLEMSTAD - Newly obtained documents reveal that Curaçao’s Tax Receiver, Alfonso de Jesus Trona, personally arranged payment settlements in 2018 and 2021 with a shipping company on Seru Loraweg, even while the company’s tax reassessment and customs fine were still under formal objection.
According to an audit report by the Government Audit Bureau (SOAB), dated 24/0225C/SF, such conduct represents a case of “improper agreements” made unilaterally and without proper documentation, in violation of established legal procedures.
Personal settlement without authorization
Internal memos show that on August 10, 2018, Trona personally signed a settlement agreement with the company, allowing it to make a down payment of 30,000 guilders followed by monthly installments of 5,000 guilders.
This arrangement was made while no final decision had yet been issued on the company’s 3.4 million guilder customs fine and 1.15 million guilder tax reassessment. In fact, a memo from one of Trona’s own policy advisers had explicitly recommended seizing company assets and holding the director personally liable instead.
Despite this, Trona chose to pursue a private settlement, contravening the standard collection procedure that requires suspension of enforcement until an assessment becomes final and legally binding.
A decision on the company’s objection did not come until May 25, 2021, when the Customs Inspector largely voided the fine.
Acting without formal mandate
The SOAB audit concluded that Trona acted without formal authorization, without internal reporting, and without any established criteria guiding his decisions. Auditors wrote that “the selection of which taxpayers qualify for special arrangements or prepayments is made solely by the Head of the Tax Receiver’s Office, without verifiable justification or policy framework.”
According to SOAB, Trona’s broad interpretation of discretionary power effectively eliminated oversight and separation of duties within the tax collection process.
Renewed scrutiny amid internal conflict
The case regained public attention after the emergence of an audio recording of an internal dispute within the Receiver’s Office. Shortly thereafter, Trona issued a press statement defending his actions, claiming he had acted “correctly” and that SOAB’s criticism had been taken out of context.
However, the audit documents themselves point to a systemic governance problem: Trona independently arranged settlements with taxpayers before final assessments were issued, kept no written records of his reasoning, and bypassed formal review by Customs or the Ministry of Finance.
The expediteur case, SOAB concluded, exemplifies a structural risk within Curaçao’s tax administration:
“Improper payments and arrangements made without formal legal basis and without internal control.”
The revelations add to the growing scrutiny surrounding the operations of the Tax Receiver’s Office, as well as the government’s oversight of public funds and fiscal integrity in Curaçao.
