FAQ

When registering an Individual CRIB Number, fill in/bring this form:

• • Personal Crib Number Registration Form

Copies of the following documents must be submitted in order to complete the registration process:

• • ID Card / Passport
  • Proof of Address (detailed census registration form not older than 6 months)
  • Income tax form (if applicable)

If a census registration form is not obtainable, please provide a copy of your utility bill (gebe) as proof of address.

Note: If utility bill is not in applicant’s name, id and authorization letter from property owner is required in addition to the utility bill.

When registering a Business, fill in/bring this form:

• • Business Registration form

Copies of the following documents must be submitted: SOLE PROPRIETORSHIP / CONTRACTOR

• • ID card / Passport
  • Chamber of Commerce registration
  • Business License (if applicable)

NV / BV / FOUNDATION / PARTNERSHIP AND OTHER LEGAL ENTITIES

• • Deed of Incorporation
  • Chamber of Commerce registration
  • Business License (if applicable)
  • Directors License (if applicable)
  • ID card / Passport of each director or managing board member

Without these documents the registration cannot be processed!

You can pay your taxes and government fees utilizing the following options:

1. Online Bank Transfer: Bank transfers are accepted with the following details:

1. Payment by Cash, Maestro, Debit/Credit Card: can be made at the Receivers Office Soualiga Road #6 (next to the Joslyn Ardell festival village) Philipsburg or Public service center Simpsonbay.
2.  Online payments: only possible for Motor Vehicle Road Tax only : https://services.sintmaartengov.org

1. Income from immovable property (rental)
2. Income from movable property (for instance; car rental and interest of savings)
3. Employement/labour including benefits in kind like; allowances, pension and benefits.

⇒ On Chapter 3 (page 8) of Explanation Tax form A-ENG / Toelichting A biljet - NL you will find more information about the exemptions that exist.

For income tax certain specific exemptions exists; 

1. Professional costs exceeding - The deduction of these premiums is limited to 10% of the income, but may not exceed NAf 1,000.*
2. Premiums AOV / AWW as reduction (life insurance, annuities, pension, insurance).
3. Personal Burdens* (sickness, disability, childbirth and death expenses). These costs are deductible if they jointly amount to more than 5% of the income with a minimum of NAf 1,500. 
4. Donations made to ecclesiastical, charitable, cultural, scientific and public benefit institutions that are established in Sint Maarten. Gifts may only be deducted insofar as they total more than 1% of the income and also exceed NAf 500. However, the amount to be deducted may not exceed 3% of the income. 

This concerns, for example:

1. Health insurance premiums.
2. Costs of doctors, dentists, hospitalization.
3. Medicines.
4. Contributions to cross associations.
5. Glasses and contact lens.
6. Funeral expenses (premiums for funeral funds are only deductible if no cash benefit is received upon death).

If you are unable to submit your tax return form within two months, you must ask the Inspector for a postponement before the deadline for submission has expired. You preferably request a postponement by sending an e-mail to taxinfo@sintmaartengov.org. State in the e-mail your name, CRIB number, the period for which you want postponement as well as the reason(s).

• This can be income from labour/pension/beneftis.
• If you rent out a holiday home for tourist, for example registered at AirBnb, you will also have to pay roomtax.

• completing the summary statement A or B of the Explanation Tax form A-2022 document (page 16/17).

• using the bracket rate, you calculate how much income tax you owe on your taxable income. If part of your income is taxed at a special rate, you must deduct this part from the taxable income.

• You can deduct the basic discount and the surcharges that apply to you from the calculated tax.
• You must set off the wage tax withheld against the income tax owed.

1. The wage tax is lower than the income tax to be paid. You are eligible for an assessment if you have to pay more than NAf 300. You will still have to pay the difference.
2. The wage tax is higher than the income tax to be paid. You will be refunded the overpaid tax if you are entitled to at least NAf 150 and you have submitted the income tax return within 36 months after the end of the tax year.
3. If you do not have to pay more than NAf 300 or if you have to get back less than NAf 150, there will be no additional payment or refund.
4. If you have received a wage tax reduction (hardness), you are eligible for a mandatory assessment if you have to pay more than NAf 50 or if you have to get back at least NAf 50.

⇒ Fill in, bring/send it to the Tax Administration and add copies of the documents that must be submitted to complete your request.  

Go to our Contact & Service page for more information on how to get in contact with us.

For further information call the Tax Administration via: +1721 542-2143 / +1721 542-5304 / +1721 542-3839.

• The Inspector must note the date of receipt on the notice of objection.
• The Inspector must give a reasoned decision on your notice of objection.
• Refusal or late delivery of the decision is equated with a decision.
• A decision is deemed not to have been rendered in time if the Inspector has not rendered a decision within nine months of receipt of the notice of objection.

Pay attention! If you do owe part of the assessment, you must pay this within two months of the date of your assessment. You can request a postponement of payment for the disputed amount.If you are unable to pay an assessment on time, you can request the Receiver, a payment arrangement.

• Download form: Change of Address

or via e-mail: TaxInfo@sintmaartengov.org