The Vereniging Surinaams Bedrijfsleven (VSB) is calling on its members to comment on two draft laws concerning tax collection. According to the organisation, the proposed rules could have significant legal, financial and operational consequences for businesses.
These concern the draft Tax Collection Act and the draft Tax Collection Costs Act. Both proposals may be merged into a single law during the further legislative process.
The draft Tax Collection Act is intended to create a general legal framework for the manner in which the State collects taxes. The proposal includes rules on payment deadlines, reminders, enforcement orders, seizure, set-off, deferral of payment, remission, limitation periods and collection interest.
The Ontvanger (tax collector) will also be granted various special powers. Under certain circumstances, immediate collection may take place under the draft. It also includes provisions on recovery from assets, claims against third parties, directors’ liability, detention for non-payment and possible measures concerning travel documents.
An important point of attention for entrepreneurs is that lodging an objection or appeal does not, in principle, have a suspensive effect. This means that the payment or collection procedure may continue while the case is still being handled. The proposed liability of directors, shareholders, supervisory board members and third parties may also have direct consequences for companies and their officials.
The draft Tax Collection Costs Act is intended to make it possible to charge collection costs when a tax debt is not paid in full or on time. These include costs for reminders, enforcement orders, seizure, the sale of goods, advertisements, official reports and engaging experts or third parties.
The amounts of the various costs will be determined by the Minister of Finance and Planning. Objections may be lodged against imposed collection costs, followed by an appeal. According to the explanatory notes, these procedures also do not automatically have a suspensive effect.
The VSB stresses that a modern and effective tax collection arrangement is important for compliance with fiscal obligations and a fair distribution of the tax burden. At the same time, according to the organisation, the powers of the Belastingdienst (Tax Department) must be clearly defined, proportionate and subject to oversight.
The business organisation is asking its members in particular to examine the feasibility of the proposals, the legal protection of taxpayers, the consequences for liquidity and business continuity, and possible risks of arbitrariness or disproportionate application.
Comments and specific amendment proposals can be sent to info@vsbstia.org. The VSB will compile the responses received and use them in its further position-taking and advocacy towards the competent authorities.
