WILLEMSTAD - The Public Prosecution Service (OM) has announced that large-scale tax evasion was a top priority in 2023 and will remain so in 2024. The OM is taking a hard stance against tax fraud, such as systematically failing to file income, profit, turnover, and payroll tax returns.
To address this, the OM is working closely with the Ministry of Finance. Several criminal cases have already been prepared and will come before the court in the first half of 2024.
Since 2019, the OM has been using specific guidelines for tax and customs offenses. Criminal law is employed as a last resort, following administrative handling with a tax penalty.
The scale of tax evasion plays a crucial role in this approach. For large amounts, the OM is more likely to decide on criminal prosecution. This policy supports the Tax Office and the Receiver of Taxes in their duties.
The enhanced approach also includes improving the entire investigation chain, including training officials at the Tax Office, Customs, and Police. These training sessions have yet to start due to a lack of specialists and funding.