WILLEMSTAD – Government auditors have raised serious questions about the handling of tax assessments totaling more than XCG 1 million involving a former Curaçao finance minister, after finding insufficient documentation to explain how a substantial portion of the assessments was removed from active collection.
The findings appear in an internal audit conducted by SOAB at the Office of the Tax Collector and submitted to the Curaçao Parliament by Finance Minister Charles Cooper on October 23.
Ministry of Finance in Willemstad
The audit examined an integrity complaint concerning the treatment of tax liabilities associated with a former finance minister who had also been a candidate for public office.
According to SOAB, records extracted from the government's tax collection system on October 14, 2025, showed assessments totaling XCG 1,021,027.88, including costs.
Of that amount, XCG 56,724.81 had been paid, while XCG 923,479.83 had been removed from the amount actively subject to collection through reductions recorded in the system.
However, SOAB found no adequate explanation in the system for the reductions totaling XCG 923,479.83.
The auditors also examined a payment arrangement dating from 2012 that involved outstanding tax assessments from several years.
SOAB could not establish the authenticity or legal status of that arrangement because the necessary formal documentation and approvals were missing.
The arrangement appeared to involve a payment of 50 percent of certain outstanding income tax liabilities, with the remaining balance excluded from collection.
Auditors questioned whether this arrangement complied with the applicable collection rules, particularly because the file did not contain sufficient evidence establishing why the remaining amount could lawfully be excluded.
The report also identified payments of XCG 4,894.33 in land tax and XCG 36,035.34 in income tax made on August 8, 2012.
SOAB emphasized that tax collection officials have legal authority to grant payment extensions under specific circumstances, but such decisions must be supported by proper documentation and legal justification.
The audit did not establish whether the reduction of the assessments represented a lawful adjustment, debt remission, an uncollectible amount, or another legally justified action.
That uncertainty is central to the findings.
The auditors concluded that the absence of adequate records made it impossible to determine whether the collection process and any possible cancellation of debt had been handled correctly.
The report does not establish that the former minister committed tax fraud or that the amounts removed from active collection were necessarily written off unlawfully.
Nevertheless, the findings raise important questions about accountability, recordkeeping, and equal treatment of taxpayers.
The audit is among the documents now available to the Curaçao Parliament as it examines the operations of the Tax Collector's Office and the effectiveness of government financial controls.