The Tax Administration, Inspectorate Department, is reminding all businesses, employers, and financial administrators of the January 31, 2025, deadline for submitting the Summary Wage Statement (Verzamelloonstaat) and Third-Party Statement (Opgaaf Derden) for the year 2024. These mandatory filings are required under Article 45 of the National Ordinance on General Taxes and are essential for ensuring compliance with Sint Maarten’s tax regulations.
The Summary Wage Statement provides a record of all individuals employed by a business, including directors, supervisory directors, and those working exclusively on a commission basis while the Third-Party Statement accounts for individuals or entities that have performed services outside of an employer-employee relationship. Both documents must be submitted annually in January.
To facilitate this process, businesses with less than five employees may submit the forms in hard copy, while those with more than five employees must provide the information digitally via USB Flash drive. A Copy of the Wage Tax summary program can be obtained at the front desk of the Tax Administration, located in the Vineyard Building.
Article 21a of the National Ordinance on General Taxes states that the Inspector of Taxes can impose a fine of max. NAf. 5,000 if the requested statement, based on article 45 section 2 and 3, is not submitted, not submitted on time or is submitted incomplete.
For any questions or further assistance, please contact us via email at taxinfo@sintmaartengov.org.