WILLEMSTAD – A government audit has revealed that Curaçao's head of the Tax Collector's Office, Alfonso Trona, granted himself advances totaling XCG 11,464 between 2009 and 2013, even though the tax administration's records did not show that he was entitled to corresponding tax refunds. According to SOAB, the transactions were carried out without the approval of the Minister of Finance.
The findings are contained in an internal audit of outstanding advances on tax refunds, one of two reports submitted to the Curaçao Parliament by Finance Minister Charles Cooper on October 23.
The audit examined the administration of advances issued to taxpayers before their final tax refunds had been determined.
Tax Collector Alfonso Trona
During its investigation, SOAB discovered that Trona had received advances totaling XCG 11,464 over the years 2009, 2010, 2012, and 2013.
According to the report, the government's tax collection system showed no outstanding refunds during those years that would have justified the payments. Instead, the system recorded tax assessments totaling XCG 11,257.
In April 2018, the Tax Inspectorate entered reductions that brought those assessments to zero.
SOAB stated that, based on the available information, Trona should not have been able to award himself the advances because there were no corresponding refunds expected.
The acting head of the Accounting Department informed the auditors that the matter had been discussed with Trona in March 2024.
According to that explanation, Trona had allocated the advances to himself without obtaining authorization from his superior, the Minister of Finance.
The audit further revealed that the outstanding advances had not been properly recorded in the relevant subsidiary accounting system.
On the advice of the acting head of Accounting, the outstanding amount was eventually settled in full on March 11, 2024.
SOAB confirmed that the advances from the 2009–2013 period had ultimately been cleared. However, the auditors emphasized that this did not eliminate the significance of the weaknesses that allowed the transactions to occur.
The report identified inadequate recordkeeping, insufficient control mechanisms, and disorganized administrative procedures as factors that made unauthorized transactions possible.
According to SOAB, these shortcomings undermined the integrity of the process and exposed weaknesses in the reliability of the government's tax collection system.
The findings are particularly significant because they concern the official responsible for overseeing tax collection and ensuring that taxpayers comply with their financial obligations.
Although the audit establishes that Trona awarded himself the advances without ministerial approval, it does not conclude that he committed a criminal offense or establish that the advances remained unpaid after March 2024.
The report nevertheless raises questions about how such transactions were authorized, recorded, and allowed to remain unresolved for several years.
The audit forms part of a broader examination of the Tax Collector's Office, where SOAB has also identified weaknesses in internal controls and the handling of taxpayer accounts.
The reports have now been submitted to Parliament, allowing legislators to examine the findings and the administrative responsibilities involved.