Algemene bestedingsbelasting (General expenditure tax)

General information on online tax returns

• You need an account to file a tax return. You do not yet have an account? Here you can read how to create one.
• Your data will be saved whenever you go the next page. If you stop before you have completed the tax return in full, you can select the ‘save’ option in the menu on the left. In that case you can access your tax return at a later time and pick up where you left off.
• Please click on the yellow question marks for an explanation of the fields to be completed.

Filing an Algemene Bestedingsbelasting return step by step

• When you have logged in with your account, please click on 'To Algemene bestedingsbelasting (ABB)' under 'Connected Services’ in the block ‘Belastingdienst Caribisch Nederland’.
• Please click on 'start’ next to the appropriate period.
• Mark the two checkboxes declaring that you have completed the tax return in full and truthfully. Subsequently click on ‘agree’.
• Tick the island where you have generated return and subsequently click on ‘agree’. If you have generated return on multiple islands, two forms will be presented in the following steps: one for Bonaire and one for Saba and/or St. Eustatius. This will always be displayed at the top of the form. Make sure to enter the proper information on the appropriate form.
• Complete the appropriate fields.
• When you have entered a deductible ABB amount, you should attach annexes. Attach these annexes and click on ‘Agree’.
• Check your tax return and click on ‘Sign and send’.
• A summary will appear stating the amount which must be paid or which will be received, your payment reference and the bank details of the Belastingdienst Caribisch Nederland.
• You can view and download your filed tax return on the home screen. In addition, you can stop and save the tax return before you have completed it in full and continue at a later time.

Supplementary information or correction to online Algemene Bestedingsbelasting return

• Click on ‘correct/add information’ next to the appropriate period on the home screen.
• Mark the two checkboxes declaring that you have completed the tax return in full and truthfully. Subsequently click on ‘agree’.
• Then select ‘supplementary information’ or ‘correction’ and click on ‘agree’. Please note: In case of supplementary information, the earlier tax return will be preserved. In case of a correction, the earlier tax return will be cancelled.
• Subsequently complete the appropriate fields and click on ‘agree’.
• You can find the correction/supplementary information on the home screen.

More information

Do you have any questions about the system? Then please check the most frequently asked questions and answers or use the search function in the top right corner. Do you have any content-related questions about filing a tax return? Please go to www.belastingdienst-cn.com.