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13.3. Calendar of Important Compliance Events

Tax Year

The standard tax year in Curacao is the calendar year. Alternate tax years may be allowed upon request

Tax Return Filing

A provisional return must be filed no later than 3 months following the close of the previous tax year, and annual tax returns must be filed no later than 6 months following the close of the previous tax year.

Tax Payments

Companies in Curacao are required to make an initial payment equal to the tax paid in the previous year when filing the provisional return. If the taxpayer believes that the current tax liability will be less than that of the previous year, they may request approval to pay a lower amount.

Any outstanding balance due must be submitted with the annual tax return. If tax paid with the provisional return exceeds the final tax liability, the excess tax is refundable.

Availability of E-Filing

E-filing is not available in Curacao.