WILLEMSTAD – Finance Minister Charles Cooper has submitted two internal audit reports concerning Curaçao's Tax Collector's Office to Parliament, but a third investigation into compliance with the government's general tax collection guidelines has not yet been completed.
In a letter dated October 23 and addressed to Parliament President Fergino Brownbill, Cooper confirmed that the two completed SOAB reports had been forwarded as previously promised.
The reports examine an integrity complaint involving the Tax Collector's Office, the handling of outstanding advances on tax refunds, and compliance with recently introduced internal procedures.
The findings cover several aspects of the department's operations, including management practices, taxpayer treatment, administrative controls, and the handling of financial transactions.
The first report examines an integrity complaint concerning the department's leadership and the handling of individual tax collection cases.
It also addresses questions about management oversight, the use of discretionary authority, and the treatment of taxpayers.
The second report focuses on advance payments related to tax refunds and whether sufficient controls exist to ensure that those advances are properly recorded, recovered, and reconciled.
Together, the reports provide Parliament with a detailed picture of administrative weaknesses identified by SOAB.
However, Cooper confirmed that a third report concerning compliance with the General Collection Guidelines remains in its final stages.
According to the minister, SOAB must complete the remaining procedural steps before the report can be formally issued.
Once finalized, the third investigation will also be submitted to Parliament.
The outstanding report is significant because it concerns the broader rules governing tax collection and the procedures officials must follow when dealing with taxpayers.
Its findings could provide additional context for assessing whether problems identified in the first two investigations reflect isolated cases or wider administrative shortcomings.
Cooper did not provide a specific publication date for the third report.
The submission of the completed audits gives Parliament an opportunity to examine the findings and question the government about the operation and oversight of the Tax Collector's Office.
The reports also raise questions about the measures needed to strengthen internal controls and ensure that tax collection procedures are applied consistently.
For now, the parliamentary review will proceed with two completed reports, while the broader assessment of compliance with collection guidelines remains unfinished.