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St. Maarten: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate os of: 27 April 2020

Extension filing profit tax and audits

  • A postponement is granted of filing the 2019 Income Tax Return from the deadline of May 31, 2020 to August 31, 2020. 
  • Businesses are granted a postponement to file and pay the Provisional Profit Tax Return (due March 31 2020), on June 30, 2020 along with the Final Profit Tax Return. A request for extension on the filing of the Final Profit Tax Return can be submitted before June 30, 2020 based on art. 9 ALL.
  • For enterprises that are experiencing cash flow problems, extended payment arrangements are available. Taxpayers must be able to show, they are experiencing cash flow problems. The Receiver will handle these cases on an individual basis. Evidence of hardship is required.
  • Audits have already suspended (Includes personal audits).
  • Tax Returns can be dropped into the mailbox outside the Vineyard Building (includes personal taxes).