WILLEMSTAD - Starting from October 1, 2023, retroactively, the tax authority in Curaçao will be responsible for imposing waste tax. Aqualectra remains the primary executing body, with customers continuing to pay a fixed amount of 35 guilders per month through their water bill.
According to the Ministry of Finance, it is essential for taxpayers to be aware of these changes and understand the new procedures, especially regarding exemptions and collection," emphasized a spokesperson from the Ministry of Finance.
Exemptions
In line with these improvements, the tax authority is implementing new procedures. Annually, Aqualectra will receive an updated list of recipients of social assistance from the tax authority to process exemptions for the next calendar year.
This also applies to individuals with only an old-age pension (AOV) income. Additionally, the tax authority has suspended the collection of waste tax debts for individuals with an income equal to or lower than the minimum wage for the years 2018 through 2021.
Taxpayers wishing to qualify for an exemption from waste tax can now only submit their application to the tax authority. The required form for this, titled 'Request for Exemption from Waste Tax,' can be found on the tax authority's website.
In cases where waste tax is not paid on time, Aqualectra will transfer the outstanding amount for collection to the tax authority. Additional costs may apply in this process. The tax authority also has the authority to apply forced collection for the collection of overdue waste tax.