FAQ - Belastingdienst/Caribisch Nederland

Yes. If you have been invited jointly to file a tax return, you will also have to enter your partner's details when completing the online tax return

If you have not yet digitally filed your tax return, you can go back to the relevant field and correct your error. If you have already sent the online tax return, you must correct the error by means of a paper tax return. Changes in this online tax return can only be notified by filing a revised paper tax return form.

You can add supplementary information or implement a correction online. Please follow the steps below to do so.

• 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.

You can make an addition or rectification online by completing the following steps:

• In the start screen click 'rectify/add' after the relevant period of time.
• Tick the two checkboxes to indicate that you have completed the tax return in full and truthfully. Then click 'ok'.
• Then select 'addition' or 'rectification' and click 'ok'. NB: If you make an addition, the previous tax return will continue to exist. If you make a rectification, the previous tax return will be deleted.
• After that, fill in the fields which apply to your situation and click 'ok'.
• You will find details of the rectification/addition on the start screen.

In some cases the Belastingdienst Caribisch Nederland needs to verify the provided information. That is why they request you to add the annexes.

No, mandatory fields will be displayed in which you must add the annexes separately. At the end of the online tax return you do have the possibility to add any missing annexes.

If you do not have a scanner you can take a photo with your phone of whatever you want to add. E-mail this photo to yourself and upload the file in your online tax return.

If you want to add an annex which does not fit within one of the tax return components, you can still add it under ‘Annexes’. You can do this by clicking on ‘Add other document’.

You can add pdf, doc, docx, jpg, jpeg, png and bmp files as annexes (a maximum of 5mb per document and 70 documents per online tax return). You can add annexes directly in the relevant section. The Belastingdienst Caribisch Nederland may also request you to send documents after you have filed a tax return.

You have added a wrong annex? Please go back to the tax return component concerned to replace or remove the file. The first annex to a question is mandatory. This will be replaced automatically when the correct annex is added. If you have added a second or multiple annexes, you will see the option to remove these annexes. This can be done via the menu at the left side of the screen.

You did not receive an invitation from the Belastingdienst Caribisch Nederland? And you would like to file an online tax return? Then please contact the Belastingdienst Caribisch Nederland.

You do not have to complete the online tax return in one go. If you close it, you can pick up where you left off at a later time.

You can file an online tax return either in Dutch or in English.

‘*’ means a mandatory field. You are obliged to enter information or to add an annex in these fields.

If no tax returns are visible this means that you do not (yet) have to file a tax return for this year. If you have reasons to assume that this is incorrect, please contact the MijnCN helpdesk.

You can make a rectification online by completing the following steps:

• In the start screen click 'rectify' after the relevant annual accounts. NB: If you make a rectification, the previous annual accounts will be deleted.
• Tick the two checkboxes to indicate that you have completed the annual accounts in full and truthfully. Then click 'ok'.
• Then fill in the metadata fields and add your annual accounts rectification as an attachment and click 'ok'.
• You will find details of the rectification on the start screen.

If you cannot see any annual accounts and/or returns, this means you are not (yet) able to submit any annual accounts or returns for this year. If you have reason to believe that this is incorrect, please contact the MijnCN helpdesk.

The Opbrengstbelasting tax return should only be submitted when funds (dividends) have been made available. If this is not the case in the quarter in question, the return does not have to be submitted. You should bear in mind that this is different for the issued Algemene Bestedingsbelasting and Loonheffing  tax return and for the obligation relating to the opbrengstbelasting annual accounts.

It is not possible, in principle, to submit a zero verzamelloonstaat in the new portal. If you do not employ any staff, you need to deregister for loonheffing (wage tax) with the Belastingdienst.

In order to submit the verzamelloonstaat, you must include at least 1 person as employee/third party. Where applicable you may state that this person received "0" income in 2022. As date of employment you must state 01-01.

Even if the entity is inactive, you are still obliged to submit annual accounts every year. This obligation will no longer apply from, for example, the moment that the entity is liquidated.

• Enter the date of birth of the employee followed with the serial number 97. For example: if the employee is born on 13 January 1976, then you enter 1976011397. If you have employees with the same date of birth, increase the serial number for the employee with the same date of birth (to 98). For example: 1976011398.
• If the employee is an anonymous employee or third party, follow the instructions for these sections.