Law of 4 May 1921 on income tax (income tax 1922) (G.B. 1921 No. 112), as it stands after the amendments at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1941 No. 9, G.B. 1941 No. 85, G.B. 1942 No. 146, G.B. 1943 No. 141, G.B. 1944 No. 122, G.B. 1945 no. 46 , G.B. 1949 No. 37, G.B. 1949 No. 56, G.B. 1949 No. 72, G.B. 1949 No. 120, G.B. 1949 No. 159, g. b. 1949 No. 160, G.B. 1950 No. 135, G.B. 1952 No. 40, G.B. 1952 No. 118, G.B. 1953 No. 152, G.B. 1954 No. 40, G.B. 1954 No. 111, G.B. 1955 No. 2, G.B. 1958 No. 36, G.B. 1960 No. 17 , G.B. 1960 No. 30, G.B. 1965 No. 116, G.B. 1970 No. 33, S.B. 1977 No. 45, S.B. 1980 no. 100, S.B. 1981 No. 30, S.B. 1981 No. 182, S.B. 1981 No. 190, S.B. 1982 No. 74, S.B. 1984 no. 108, S.B. 1989 No. 107, S.B. 1989 No. 109, S.B. 1989 No. 112, S.B. 1989 No. 113, S.B. 1995 No. 9, Bulletin of acts and decrees 1995, no. 10 Bulletin of acts and decrees 1995, Bulletin of acts and decrees 1995, no. 14, no. 52, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73, S.B. 2000 No. 123, S.B. 2002, no. 109, S.B. 2003 No. 30.
FIRST The TAX SECTION To The PURE INCOME CHAPTER IBELASTINGPLICHTIGEN
Article 1-11. Under the name of income tax is a direct tax levied from domestic and foreign taxable persons. 2. Domestic taxpayer subject to the income tax if: a. the natural persons, who live in Suriname; b. the following bodies established in Suriname: 1 °. public limited liability companies and partnerships limited by shares and shares and other companies whose capital is divided into shares, in whole or in part; 2 °. cooperatives and other associations on cooperative basis; 3 °. mutual insurance companies, as well as associations which on mutual basis as insurer or credit institution; 4 °. for this unnamed legal persons governed by private law and associations having no legal personality, if and in so far as they exercise, a company other than solely for the purposes of a general social interest; 5 °. legal persons established by law if and to the extent that they exercise a business. 3. Foreign taxable persons subject to the income tax if: a. the natural persons, who do not live in Suriname and domestic impure income referred to in chapter IV; b. the following not in Suriname established bodies, which domestic impure income referred to in chapter IV: legal persons, limited partnerships on shares and other variable companies possessing legal personality whose capital is divided into shares, in whole or in part associations having no legal personality, and target capabilities. 4. State decision bodies referred to in paragraph 1 letter b under 5, under conditions to be laid down to this end on the basis of general social interest, the tax will be exempt.
Article 2-21. The bodies mentioned in article 1, paragraph 2, letter b, under 1 °, 2 ° and 3 °, shall be presumed to exercise their business using their assets. 2. For the purposes of article 1, second paragraph, point (b), under 1 °, the existence of a public limited-liability company Commission adopted, as soon as and as long as a company like belonging to a limited company in the commercial register is registered. 3. Under the practice of a company referred to in article 1, paragraph 2, letter b, under 4 ° and 5 °, include an appearance thus matching efficacy whereby in competition with companies, carried out by natural persons or by bodies mentioned in article 1, paragraph 2, letter b, under 1 °, 2 ° or 3 °.
Article 3-31. Where someone lives and where a body is established, and without prejudice to the following paragraphs, for the purposes of this Act to the circumstances. 2. He who establish their normal residence in Suriname returns within a year after he has left, now Suriname up residence without having lived elsewhere, for the duration of his absence shall be considered to have lived within Suriname. 3. The outside of Suriname, a Suriname that during employment is at a legal person governed by public law, as well as Surinam are not sustainable separated from him living husband and his minor children and foster children, are supposed to live within Suriname. 4. The creation of a body to Surinamese law, then the body is always deemed to be established in Suriname.
CHAPTER 4-NATURAL PERSONS RESIDING IIIN SURINAME Article 41. The natural persons residing in Suriname are liable to their pure income. 2. The pure is the income in a tax year or portion thereof during which the tax liability has existed (tax period) enjoyed impure income, reduced successively with: a. the deductible losses; (b) the deductions referred to in article 18.3. The impure income is the amount by which the taxable person jointly as positive and negative pure yield of: 1 °. immovable property; 2 °. personal capital; 3 °. Enterprise and labour; 4 °. rights to periodic benefits of life dependent; 5 °. the interest component referred to in article 18a, paragraph 3.4. In the calculation of the pure income deductible the following losses are successively in so far as they are not already in the calculation of the pure income or purely domestic income over any tax year or tax time-could not be placed in box deduction: a. the negative amounts which the results of the calculation of the impure income or domestic impure income over prior fiscal years to the extent that they result from run up losses; under start-up losses are understood to mean the losses suffered in the performance of a company in the first three financial years, after with the exercise of that company, if since that time in Suriname by the course of his business, a regular accounting is lined with regular annual closings; b. the negative amounts which the results of the calculation of the impure income or domestic impure income over the seven prior fiscal years. 5. The pure profit of enterprise and labor over a fiscal year, that in or with the tax year or the tax period ends, shall be deemed to the pure income for that tax year or tax period.
Article 5-51. As real estate proceeds are considered the benefits that, other than by the exercise of a trade or profession, are pulled from real estate-as far as other than buildings, parts of buildings or grounds in own use for home or domestic purposes-such as:-rent or lease penalty payments and further prestatiën of tenants or leaseholders;-fruits, reversionary at renting or leasing is reserved;-benefits in respect of Vicente , leasehold or ground rent fixed;-benefits in respect of interest or other indebtedness based on real estate. 2. For the purposes of this Act are under real estate include mines, quarries and other natural resources, as well as rights to detection, research or exploitation of natural resources and rights to fixed or variable benefits obtained in respect of or in connection with the provision or waiver of rights to detection, research or exploitation of natural resources.
Article 6-61. As revenue of movable capital are considered the fruits of capital, not in property or in own company or job is invested, such as: interest of inscription on the ledgers of the Dutch, colonial or foreign debt, dividends and interest of share certificates, obligatiën or other effects; benefits on money shooting and ignoramus; interest of other claims, for whatever reason, whether a certificate has been issued and the debt or the payment by mortgage or otherwise is assured; interest included in the repayment of debts; perpetual securities regulation. 2. And obligatiën, which share certificates to shareholders other than against deposit of the full nominal value, be considered as dividends to the amount in respect of which no evidence, that deposit took place or will take place. Crediting on share certificates with presentation of such evidence is assimilated. 3. Full or partial return of which paid as dividend on shares is classified, if and to the extent that is pure profit, unless before the share capital of the body, that the return does, by change in the articles of incorporation, is accordingly reduced.
Article 7-71. The yield of enterprise and labor includes the non-Article 6 falling benefits that are enjoyed: a. If profits from company or job; b. If wages from employment; c. from not in employment activities and services. Below are not mean benefits achieved with the purchase and sale of assets to which, between the times of buying and selling, no changes have been made. 2. Where is spoken of in this law means the company is including independent practiced job. 3. Profits from company he enjoys, on whose behalf the company is exercised, including he who, other than as a shareholder, is entitled to the ability of a company. 4. The company enjoyed profit in one year shall be calculated in accordance with good business practice, with due observance of a resistant line welkeonafhankelijk is the probable outcome and which can be modified only if special circumstances so warrant. 5. Benefits from company which are not already at the foot of the in the preceding paragraphs and in articles 7a, 10, and 11 have been taken into account, to the profit of the fiscal year or tax period of the person on whose behalf the company is exercised ceases from the company in Suriname taxable income. 6. Benefits achieved with or the cessation of a company, which has been exercised by the taxpayer for at least five years, belong only to the profit as far as they are higher than Sf. 5,000,000 (five million Guilder Surinamese courant). The provisions of the preceding sentence with respect to the taxable person who on the foot of it in paragraphs 7 and 8 to continue certain a company or fellow continue apply only if the company has been practiced for more than five years before his account. 7. The Inspekteur der Direct Taxes has jurisdiction in case of conversion of a company into a public limited-liability company or of transition from a company by the death of the taxpayer, on request from him or them or for whose account the company for whose after that conversion or transition continues to provide that, under conditions to be laid down by him, including on the book value of the business ability , the taxation of the profit with or at the conversion or transition in whole or in part. 8. If a taxpayer, who has reached the age of 55 years, for a transfer to one or more of company exercised its own, aangehuwde or foster children, is to determine the transfer from that company in the calendar year of profit, the company is not deemed to be discontinued, provided that both the transferring taxpayer as the one which the company requests this in writing to continue. In that case is the one to whom the company is transferred to determine the profit from Enterprise shall be deemed to have entered into force in the place of the person who has transferred the company. 9. The concepts of pay and employment be construed in accordance with the legal provisions relating to the payroll tax.
Article 7-a81. In determining profit from enterprise are of cost of real estate, if that real estate both in the context of the company as is used for the benefit of private, not permitted in deduction of that part that corresponds to the portion of the property that is in use for private purposes. 2. In determining the profits from enterprise is the value of a whole or partial free medical treatment be taken into account for the actual cost with a maximum of Sf 500,000.0-(five hundred thousand guilders Surinamese courant) per year. 3. In determining profit from the enterprise to the keeping of a car, not a truck, connected understood cost per year considered up to an amount of at least 2 (two) per cent of the list price of the car not to have been made for the benefit of the company. 4. In case to a taxable person in connection with the employment, not understood a car a truck, was made available to the earned income per year, is included in an amount of at least 2 (two) per cent of the list price. Costs which taxpayer for compensation in respect of the use, other than for the provision of labour, to the person who makes available the car to him is due, don't come in rebate on certain flat-rate addition. 5. Under a truck, as referred to in the third and fourth member, means a car whose load capacity more than 1000 (thousand) kilogram. 6. The provisions of the third and fourth member shall not apply if, by means of a closing kilometer administration proved that the car solely for the purposes of the business or employment is used. 7. For the purposes of the third to sixth member, the cost of travel between the home or place of residence and the place where the undertaking is situated, or the work is carried out, shall be deemed to have been made for the benefit of the company or for the provision of labour.
Article 7-bis9Vervallen.
Article 8-10 to the proceeds of rights on periodic cash benefits referred to in article 4, paragraph 3 under fourth, be counted annuities, pensions and periodic benefits which aim to provide a reasonable care and supply to the maintenance of the taxpayer, his spouse and underage own and foster children, old age, death or disability, to the extent that the proceeds are not already covered by article 7.
Article 9-11Als income or part of the income is not considered: a. in respect of minors, which they by their parents for their maintenance and education or in the form of an annuity or other periodic benefit by their parents; b. the share of profit of cooperatives, that by the members to the yardstick of the sum spent by them is enjoyed provided that the purpose of the Association, not with the company or job its members related State; c. the share in the profits of insurance companies, that is enjoyed by the insured as such; d. profit just by speculation, arise in funds or property other than in the performance of a company;
Article 10-121. The yield energy source of income, not being profits from company or wage from employment, for purposes of calculating her pure amount minus the cost to acquire, collection and preservation of the yield and the yield on the resting expenses such as:-the cost of insurance and maintenance of real estate to the tune of, at most, the proceeds of which the understanding that real estate by way of maintenance, where a building is painted, the aforementioned maximum is increased by the amount of the cost of dyeing;-allowances because of vicious or REM under which the taxable person the enjoyment of the property;-on real estate tax and benefits because of resting thereupon established indebtedness;-cost of renting or leasing of immovable property;-cost falling on redemption of coupons. 2. For the calculation of the profit from company are depreciation on assets made annually on the portion of the purchase price or production cost, not yet written off that can be allocated to the year. 3. Of the impure yield energy source of income, not covered by the previous paragraph, is also deducted the depreciation, which, due to the expiry of the taxpayer attributable to law, that is bound to a time limit. 4. Wages from employment is for the calculation of the pure amount, less the Law referred to in article 12 of the payroll tax deductible expenses.
Article 11-131. Expenditure for purchase, Foundation, improvement or change of land, buildings, machinery, tools and other matters, for the performance of the company or job are used, expenditure for purchase, expansion, improvement or change of the company and other expenditure of such nature, are not considered as commercial or professional costs. 2. The exception are the expenses to furnishing of objects of small value in so far as such expenditure according to good business practice to the daily cost of the company. 3. With the exception of the in paragraph 4 of this article and the reserves referred to in articles 21 and 22, is not a deduction in respect of forming or enlarging a reserve or for interest on own capital. 4. In determining the profit can be reserved in a calendar year to even distribution of costs and expenses and to cover risks to a large extent be assured, but not insured by the taxpayer; in determining these reserves changes in wages and prices occurred after the end of the calendar year. 5. The provisions of paragraph 4 shall apply only to the taxpayer, which regularly Baker with regulated annual closings in Suriname. If he stops to keep book thus in Suriname, the reserve included in the profit for the last financial year in respect of which this requirement is met.
Article 12-141. For the levying of the tax the revenue is determined by the sources of income, which at the start of the tax year for the taxable person. 2. Companies, occupations, actions, activities and services, which are exercised by him before that time, performed or proven, be regarded as an existing source of income, if they are not definitely have discontinued. 3. With regard to persons, who are liable to tax at a later date, the start of the referred to in paragraph 1 of article 39 tax period prior to the start of the tax year in the place.
Article 13-151. The proceeds from real estate, movable capital, labour and rights of life dependent periodic benefits shall be deemed to have been enjoyed at the time they are received or was settled:, at the disposal of the taxable person or interest bearing; or vorderbaar and also have become collectible. 2. The cost to acquire, collection and preservation of the proceeds referred to in paragraph 1 as well as on those takes resting expenses are taken into account at the time when they paid or settled, have been made available by the taxable person or interest bearing.
Article 14-161. The yield of any source of income do not yet have a full calendar-or fiscal year by the taxable person enjoyed it, then they will be charged to its known or to be refunded annually purely amount. For the determination of this amount is only on existing feitengelet at the start of the fiscal year. 2. With regard to persons, who are liable to tax at a later date, the start of the referred to in paragraph 1 of article 39 tax period prior to the start of the tax year in the place.
Article 15-17th annual pure yield of temporarily not invested is determined to apply the way they will be invested, or, if there are no apply to the destinations on three at hundred calculated.
Article 16-18Vervallen.
Article 17-191. Isolated work remain with the application of articles 12, 13, 14, 15 and 16 outside consideration. 2. Has the taxpayer in the year preceding the tax year, a yield of isolated work enjoyed or a work resulting from such a loss suffered, the according to the mentioned articles certain income with the pure amount animal yield plus or with that loss reduced.
Article 18-201. For the calculation of the pure income, be, having regard to the provisions of article 31, shall be deducted from income on the impure: a. by taxpayer paid annuities, pensions and other periodic benefits, referred to in article 8; b. by taxpayer paid premiums for annuities-endowment which is placed including an annuity clause-pensions, or other periodic payments referred to in article 8, made for a reasonable care of taxable person , his spouse and underage private-or foster children at old age, death or disability, up to a maximum of 10% of the impure income; c. premiums under the law General pension scheme Fund; d. by taxpayer benefits and benefits in kind necessary to livelihoods to needy, not at taxpayer indwelling blood relatives in the first degree, including foster children, provided that the benefits exceed 10% of the impure income and to no more than complies with the need vandegene , that the benefit or provision, and with the income of taxable person; e. study costs paid by taxable person necessary to training for a job of his own, aangehuwde or foster children, provided that the costs exceed 10% of the impure income, provided that no deduction is granted for costs, lodging, clothing and spending money of resident children; f. by taxpayer paid necessary expenses related to disease , childbirth, accident, disability or death of the taxpayer, his spouse and minor private or foster children, provided that the charge 10% of the impure income; g interest paid in respect of a debt by taxpayer. of mortgage debt, which up to a maximum of 75,000,000.0 Sf.-(seventy-five Million Guilder Surinamese courant) is taken into account, given on a for private occupation or for private domestic purposes in use or appropriate private property; h. by taxpayer paid expenses for outdoor painting to a for private occupation or for private domestic purposes in use or appropriate private property, this not more than once every three (3) years. 2. In respect of any resident minor private or foster child over the age of 18, that because of continuing body or soul defects not in his own living is amount of Sf. 4,000,000.0-(four million Guilder Surinamese courant) on the impure income deducted, as far as relevant for that child in respect of which ongoing body or soul defects no benefits is enjoyed by whatever name. 3. For the taxable person who pay out employment enjoy the deductible expenses referred to in the first paragraph of article 10 set at 4 (four) per cent of the wage with a maximum of Sf 500,000.0.-(five hundred thousand guilders Surinamese courant) per year, this provided that in respect of which cost no untaxed expense allowance is enjoyed. 4. With respect to the deductions referred to in the first paragraph is article 13, second paragraph, shall apply mutatis mutandis.
Article 18 bis211. The deduction of premiums for an endowment policy with annuity clause referred to in article 18, paragraph 1 (b) is granted, provided that a statement of the insurance company is presented that the premium was actually paid and that the policy has not been terminated, alienated, repurchased or converted. 2. In the year in which the proof referred to in the first paragraph is presented, the policy shall be deemed to have been bought off, unless it is shown that the insurance is converted into a direct inbound annuity agreement. 3. Upon termination, disposition or surrender of the policy will be charged the interest part in respect of that termination, disposition or redemption amount received. This interest component, the amount received minus premiums debetaalde. 4. If the interest component not in the manner indicated in paragraph 3 can be determined, for each year of the term of the policy component of the interest determined on the 25 per cent of the purchase price or the paid premiums.
Chapter III-article 19-23Ten 22IN SURINAME ESTABLISHED BODIES to bodies established in Suriname is the tax levied to the taxable amount.
Article 20-241. The taxable amount is the profit in a fiscal year or calendar year, less the on the foot of the third member to set off losses. 2. The profit is conceived and defined on the foot of the articles 7, 7a, 10, paragraphs 1 and 2, and 11, except as otherwise provided by or under this Act, or from the difference in substance between the body and a natural person contrary results. 3. In the calculation of the taxable amount deductible the following losses are successively, in so far as they are not already included in the calculation of the taxable amount or the domestic taxable amount over any fiscal year or calendar year in rebate could be charged: a. the negative amounts which the results of the calculation of the profit or income in prior domestic impure book or calendar years to the extent that they result from run up losses; under start-up losses are understood to mean the losses suffered in the performance of a company in the first three financial years, after with the exercise of that company, if since that time in Suriname by the course of his business, a regular accounting is lined with regular annual closings; b. the negative amounts which the results of the calculation of the profit or income in the seven prior domestic impure book or calendar years.
Article 21-251. The taxpayer, which the firm intends to grant to its employees in accordance with irrevocable claims a pension scheme as defined in article 9, may-if and as long as he can prove the existence of this intention-in determining the annual profit in this area. 2. The annual amount to add to this reserve be set at which should be deposited with a third party to the increase in the claims of the employees concerned in the relevant year fulfilled service time cover, if the claims already have been granted. 3. In the fiscal year, in which the claims be granted in whole or in part, or in which no longer shows, that the intention is to present the claims in full or in part, to the extent that the reserve is lifted and to the tax-profit. As far as the reserve not already under the provisions of the preceding sentence is raised to the taxable profit is the fourth book counting from the year following that, which for the first time booking took place. 4. This article shall apply only to the taxpayer, which regularly Baker with regulated annual closings in Suriname. If he stops to keep book thus in Suriname, the reserve included in the profit for the last financial year in respect of which this requirement is met.
Article 22-261. Taxable persons in Suriname, which the insurance company may exercise, a spare forms to leveling the risks associated to the insurance company so that additions to the reserve of the profit will be deducted and that reductions in the reserve at the profit be added or of the loss be deducted. 2. The amount added to the reserve in any year shall not exceed the available portion of the profit in that year and should the reserve do not rise above: for what life insurance business is concerned, an amount equal to one tenth of the premium reserve at the end of the year; for what other insurance companies are concerned, an amount equal to twice the amount of the premiums received for that year. 3. In the application of the provisions of paragraph 2, the premium reserve of premium income on the others or reinsured portion of the portfolio left aside by deduction of the share of the reinsured posts in the premiums reserve or by deducting the herverzekeringspremiën. 4. It is quite as much as the taxable person from the reserve at the profit as it considers desirable to leveling to his insurance company connected risks. 5. If in any year loss was suffered, the reserve, for as much as possible, with the amount of the loss reduced. The loss may to the amount that has been deducted from the reserve, not with the profit of a be settled next year. 6. The reserve is, as far as not already from the provisions of the preceding paragraphs shall be raised and added to the profit of the year: a. at the end of which and to the amount by which the reserve the then prevailing on the foot of paragraph 2 exceeds maximum; b. at the end of which and to the amount by which the business ability turns out to be dropped down the amount of the shareholders members or participants, paid-up capital, plus the reserve, at the beginning of the year; for the purpose of this provision is under the operating capacity means the ability according to the profit determining balance without deduction of the Equalization reserve, but after deduction of income tax, dividends, directors ' fees and other profit distributions or withdrawals for purposes to the company odd about the year itself and its previous years; c. in or at the end of which the insurance company is discontinued or the seat of the taxable person to a place abroad is transferred. 7. This article shall apply only to the taxpayer, which regularly Baker with regulated annual closings in Suriname. If he stops to keep book thus in Suriname, the reserve included in the profit for the last financial year in respect of which this requirement is met.
Article 23-27Bij how to determine the profit is no deduction allowed by: 1 °. immediate or indirect distributions of profits-including benefits from any surplus of the company or of any part of the company and of benefits at profit-or amortization proofs, which are presented to creditors for the redemption of their claims-indifferent under what name and in what form they are done and whether they fall due or not, however, with the exception of : a. benefits to the country other than as a shareholder, eb. benefits to living in Suriname or in Suriname being liable to tax Commissioners, directors and staff granted in respect of the further work done in the company; the deduction in respect of payments to Commissioners and directors can per Commissioner or Director shall not exceed 2% or 10% of the profits and can for Commissioners and directors collectively not exceed 20% of the profit, nor more than 12,000,000 Sf. ,-(Twelve Million Guilder Surinamese courant); for the calculation of those maxima "profit profit before deduction of the payments to Commissioners, directors and staff and further-in by the Minister of Finance on a proposal by the Inspekteur der Direct Taxes to pinpoint cases-before setting off earlier losses on the foot of article 20, paragraph 3; 2 °. securities regulation of recorded charges and fees for the enjoyment of use or at verbruike in any form also ceded business, accruing to persons or bodies, leading to the taxable person in a special relationship, unless it is made that the legal acts which that interest and fees are due, in accordance with the customary manner of supply in business in need of fees and other matters in cases where no special relationship would exist between the parties; in this case, that interest and fees are deducted as far as plausible is that they not be higher than would be the case, if this special relationship did not exist; 3 °. the income tax, as well as the taxes that outside of Suriname in any form to be the profit thereon, where relevant for the taxpayer to an arrangement for the avoidance of double taxation applies.
Article 24-28Voor need that much by way of derogation from the provisions of article 23 is in determining the profit of cooperatives deduction allowed by the shares in the profit, which to the members, that a company, with which the purpose of the Association is connected, be awarded to the standard of the deliveries in their company against the Association of goods or other performance-capital draws below not understood-or to the yardstick of the by the Association at deliveries of goods for their company or other performance.
Article 25-291. In determining the profit remains out of consideration which is enjoyed to profit distributions-with the exception of benefits on to creditors of their claim for redemption or amortisation profit issued proofs-by: a. companies, associations, companies or foundations, as referred to in article 1, second paragraph, point (b); b. bodies, as referred to in article 1, paragraph 3, letter b, which concerns distributed profits in the year to which , at least nine tenth portions of the whole profit, determined in accordance with the profit in Suriname for the determination of the applicable regulations, in Suriname have obtained. 2. In determining the profits of companies which remains outside account, associations, societies, foundations or bodies, at which in the determination of the taxable profit in Suriname and in article 23 allowances under the sub 2 ° not have been put to such a deduction in certain annuities and allowances is received, to the extent that the payment by him or them indirectly on its own , which pensions or allowances received. 3. Without prejudice to paragraph 1, which is enjoyed to winstuit-no colour, not in Suriname established bodies (including all companies and associations, whose capital is divided into shares, in whole or in part) in determining the win outside of consideration, if these benefits are enjoyed as a holder of shares and this ownership represents a participation, of which the holding is in line with the normal course of the company. The existence of a participating interest, of which the holding is in line with the normal course of the company, is getting adopted in case of securities or shares representing at least one tenth part to the nominal paid-up capital of a body as referred to above. 4. The provisions of the preceding paragraphs shall apply only: a. If and in so far as the benefits in determining the profit of the body, that benefits are admitted or not, does not in rebate in deduction would be allowed, if that body in Suriname was liable to tax; b. If and to the extent that the amount of the benefits not to be deducted in accordance with good business practice in the carrying amount of assets belonging to the company assets; c. If and insofar as the amount of the benefits together with that of the similar benefits enjoyed in the five previous years, the amount of the benefits-related costs in the year for which the profit is determined and in the five previous years surpasses; d. for what benefits, referred to in paragraph 3, if the body that does the benefits in the country where it is established to the income is subject to a tax.
CHAPTER IV30NIET OFGEVESTIGDE TAXABLE PERSONS RESIDING IN SURINAME
Article 26-311. With regard to natural persons residing in Suriname is not the tax levied to the purely domestic income. 2. The purely domestic income is in a tax year or tax period enjoyed domestic impure income, successively reduced by: a. the deductible domestic losses; b. the not owed by the taxpayer with a source of income in related securities regulation of debt, secured by mortgage on immovable property situated or in Suriname established. 3. As domestic losses are successively deductible the following losses in so far as they are not already in the calculation of the pure income or of domestic pure income in any tax year or tax period in rebate could be charged: a. the negative amounts which the results of the calculation of the income tax in prior years domestic impure, insofar as they result from run up losses; under start-up losses are understood to mean the losses suffered in the performance of a company in the first three financial years, after with the exercise of that company, if since that time in Suriname by the course of his business, a regular accounting is lined with regular annual closings; b. the negative amounts that the results of the calculation of the domestic impure income in the seven prior fiscal years. 4. In determining the domestic impure income is no deduction allowed for tax that outside of Suriname in any kind of income and find that the provisions of chapter II shall apply mutatis mutandis, as far as behoudensvoor otherwise provided by or under this Act.
Article 27-321. The domestic impure income is the joint amount of what the taxpayer as positive and negative pure proceeds from domestic sources of income. 2. Domestic sources of income are: a. for as many real estate subject: real estate located in Suriname; b. for as much personal capital: 1 °. arrears, secured by mortgage on immovable property situated or established in Suriname; 2 °. rights to shares in the profits of a company, of which the lead in Suriname is situated, in so far as they are not derived from securities property; c. for so many enterprise and labor subject: 1 °. company, to the extent that the profits derived therefrom be attributed to a permanent establishment present in Suriname, with the help of which the company; 2 °. employment as Director or Commissioner of a body established in Suriname; 3 °. employment, if and in so far as it proceeds is obtained in respect of fulfilling or fulfilled of the employment relationship in Suriname; 4 °. employment, if and in so far as it proceeds is obtained at the expense of a Surinamese public law legal person or a legal entity possessing legal personality of such a fund; d. for so many rights to periodic benefits of life depending on subject: rights to leave and non-activiteitstraktement, wait money or pension payable by a Surinamese public law legal person or a legal entity possessing legal personality of such a Fund.
Article 28-331. Under a permanent establishment is for the purposes of this Act include a permanent representative. 2. Profits from company is always for the purposes of this Act be deemed to have been achieved using a permanent establishment present in Suriname in so far as it arises from the provision in Suriname by the following activities: a. acting as insurer; b. perform construction, construction, Assembly, digging, mining, dredging work or scavenging or other such work either for more than 183 days within any 12-month period or as part of a work that is carried out successively by several entrepreneurs and whose total duration exceeds 183 days within any twelve-month period; c. aerial mapping work and other work aimed at the inventory of natural resources. 3. Profits from company is always for the purposes of this Act be deemed to have been achieved with the help of a permanent establishment, in so far as they are present in Suriname derives from the exploration or exploitation of natural resources on a portion of the continental plateau for the Surinamese coast, on which by the country permit or concession for such exploration or exploitation is granted. 4. To the present permanent establishment in Suriname with the help of which the taxable person exercises a company is getting allocated the full profit achieved by the taxable person on goods of Surinamese origin, whose property in Suriname at the customer. 5. Situated or established immovable property in Suriname, which belong to the assets of a company whose profit not in Suriname on the basis of the otherwise in this law certain income from the operation of national impure, are identified as a separate operating capacity. The company obtained separately with such profit is partly to the domestic impure income.
Article 29-341. The following operations by not living in Suriname or non in Suriname established bodies, also as far as they take place, not classified as country pursuit of a company or as fulfilment of employment in Suriname: a. to water and air transport of people and goods between places in and outside of Suriname; b. the efficacy of staff on the means of transport , that the traffic between Suriname and other countries. 2. The first paragraph shall not apply if the leadership of the transport company in Suriname is located.
Article 30-351. In Suriname the taxable profits of a non resident or established in Suriname insurer is for the life insurance company and the insurance company, other than the levensverzekeringsbedijf, set at 15% of the in the tax year or tax period enjoyed total revenue. 2. Under the total income be understood: a. the premiums received by the insured in respect of established or residing in Suriname in Suriname running or risks; (b) the revenue from investments in movable and immovable property; c. the other income.
Article 30-bis361. With regard to the bodies established in Suriname is not taxed to the domestic taxable amount. 2. The Interior is the taxable amount in a fiscal year or calendar year enjoyed domestic impure income, successively reduced by: a. the deductible domestic losses; b. the not owed by the taxpayer with a source of income in interest-related debts, secured by mortgage on immovable property situated or in Suriname established. 3. The domestic impure income and deductible domestic losses are understood and defined the foot of articles 26 to 30, except as otherwise provided by or under this Act, or from the difference in substance between the body and a natural person contrary results and with the understanding that for "tax year or tax period" is replaced by "fiscal year or calendar year" and that analogous application of article 7, paragraph 6 and article 34, paragraph. 4. In determining the profits from company are also articles 21, 23 and 25 shall apply mutatis mutandis.
CHAPTER VGEHUWDE TAXPAYERS, EXEMPTIONS
Article 31-371. Standing marriage be, if both spouses domestic taxable within the meaning of this law, the deductible items referred to in article 18, paragraphs 1 and 2, assigned to the spouse with the highest impure income. 2. With regard to the taxable person in the company of his with him married not durable separated living spouse work performed can be enjoyed a labour remuneration, which means that both the nature and duration of the work and the labour remuneration in advance by written agreement, which the Declaration is submitted; the labour remuneration is determined and is limited to a maximum of the price in the course of trade and is actually paid. 3. At marriage, termination of marriage or legal separation in the course of the tax year or tax period, taxpayer and spouse are deemed as unmarried.
Article 32-38Vervallen.
Article 33-391. Of the tax are exempt under condition of reciprocity, consuls and consular agents of foreign powers, which are of foreign nationality, provided that they are in Suriname no company or profession or fulfill a different post, to which monetary benefits. 2. This exemption shall not extend to: 1 °. the benefits from in Suriname located buildings and grounds; 2 °. What, other than on the shares, enjoyed under deelgerech-tigdheid in the yield of companies and professions, whose seat in Suriname is established or with those of other companies and professions, that and in so far as they are in Suriname are exercised. 3. Also for those who live in Suriname is not allowed for tax deduction, which outside of Suriname in any form of the country enjoyed income here is levied.
CHAPTER VIBEDRAG OF THE TAX
Article 34-401. As regards natural persons, the tax will be levied as follows: on the first whole amount of Sf. 1,890,000.0-of the pure income is the tax nil; then, the tax on the portion of the income that exceeds Sf. 1,890,000.0-calculated according to the following table: the portion of the income to SF. 8,130,000 ,-8% of the portion of the income bovenSf. 8,130,000.0-to Sf. 12,480,000.0-18% of the portion of the income bovenSf. 12,480,000.0-to 18,480,000.0-Sf. 28% of the portion of the pure income above Sf. 18,480,000.0-38% 2. The percentages referred to in the first paragraph of 28 and 38 be increased by 10 percentage points, to 38 and 48 bridging levy; This bridging levy expires on 1 January 2004.3. Has the tax liability exist only for a portion of the tax year, the tax is calculated by the pure income over the tax period multiplied by 360 and dividing by the number of days of the tax period and by then when thus found pure income over a full tax year tax payable amount multiplied by the number of days of the aforementioned tax period and dividing by 360. At this resolution, France every full calendar month for 30 days. 4. Gains achieved with or the cessation of a company, or at the transfer or liquidation of a company, is not taxed on the foot done on request of the provisions in the first to the third member, but to a percentage of 25 (twenty-five).
Article 34-a411. At the request of the taxable person all of a sudden, what are benefits as wages from employment, but which do not relate to a specific period of time encompassing several normal labour epochs, not according to the calculation method of article 34, paragraph 1, in charge. The request is taken to the Inspekteur. 2. Under wage period should be taken to mean what below in article 13, paragraph 3, of the Act payroll tax means. 3. The first paragraph under the tax components of the impure income is levied by this rate on the total of the benefits to apply: all of a sudden the portion to Sf 900,000.0-5% of the portion above Sf 1,800,000.0 Sf 900,000.0-to-15% of the portion above 1,800,000.0-Sf to Sf 2,950,000 ,-25% of the portion above Sf 2,950,000.0-35% 4. The percentages referred to in the third paragraph of 25 and 35 are increased by 10 percentage points to 35 and 45 respectively bridging levy; This bridging levy expires on 1 January 2004.5. The Article 34, paragraph 3 shall apply mutatis mutandis.
Article 34-b42Vervallen.
Article 34-c43Op the request of the taxpayer is granted because of overtime pay, carried out in a pay period of one month, by way of derogation from articles 34 and 52 g as follows: in charge of the section to Sf. 210,000.0-5% of the portion above Sf. 210,000.0-to Sf. 840,000.0-15% of the portion above Sf. 840,000.0-25% if wages for overtime related to pay periods a month, benefits that cover parts of the same month merged, after which the above rate is applied to the monthly fee. If wage for overtime concerns several pay periods of a month, the allocated to the pay periods to which it relates, after which the above rate is applied separately on each pay period. Under overtime is defined as the work that an employee commissioned by or with the consent of the employer, having regard to the legal rules, carried out outside the established labour roster for him.
Article 34-bis44Vervallen.
Article 35-45Vervallen.
Article 36-461. The tax is levied of bodies to the basis of the taxable amount or the domestic taxable amount to a rate of 36 percent. 2. It is the first member listed percentage of 36 is increased by 10 percentage points to 46 bridging levy; This bridging levy expires on 1 January 2004.3. The tax referred to in the preceding paragraph, shall only be calculated for entire amounts of Sf.-1,000.0.4. At the request of taxable person, which must meet the conditions laid down in State decision to this effect shall be made in the accounts, without prejudice to article 42, paragraph 3, in a currency designated by the Minister. The amounts mentioned in this law are traced to such currency according to the rate set by the Central Bank of Suriname unified. 5. In the event that the provisions of paragraph 4 applies, the Declaration, the determination of the taxable amount, the determination of the tax amount and the payment is also done in the preferred currency.
Article 36-bis47Vervallen.
Bis48BEPALINGEN of INTERNATIONAL ENINTERREGIONAAL LAW CHAPTER VI article 37-491. At State Decree may, having due regard to the principle of reciprocal-Ness, which are in line with the relevant provisions common in the legislation of a foreign State or in the decisions of an international organization, in whole or in part, double taxation is avoided. 2. State decision, for the avoidance of double taxation in cases, in which thereabouts not otherwise, total or partial relief from income tax be granted, if and in so far as the income or profit is subject to a tax, which because of, a foreign State or an international organization and the income or profit outside of Suriname is obtained. 3. In cases where international law or the international use to this end requires, granted tax exemption. Further measures in this area in State decision. 4. If pursuant to provisions of interregional or international law of a portion of the income or of the taxable amount of the Surinamese tax is exempt, unless those provisions is another method of calculation is prescribed, load for the rest of the pure income or taxable amount stated on the difference between the tax, calculated without regard to the exemption , and the tax, which according to State to arrange at the decision of the tax-exempt portion of the pure income or taxable amount should be allocated.
CHAPTER VIIBELASTINGJAAR, REPRESENTATION
Article 38-501. The tax year begins January 1 and ends with december 31st. 2. The load of the bodies is levied for the year or in the absence of such over the calendar year.
Article 39-511. For the natural persons, who are liable to tax on or after 1 January under article 1 or article 2, the tax is imposed only for as many portions as there still whole twelfth months of the tax year. This epoch is called tax period. 2. Reduction or increase of revenue in the course of the tax year remains out of consideration, as true in its effects on an equal footing with the interim starting from belastingplichtigheid, referred to in the previous paragraph. 3. The first paragraph shall not apply to persons established or residing in Suriname and not the bodies, that and in so far as it only temporary, as referred to in article 30 in Suriname a business or profession. 4. To this respect the to the taxable persons referred to in the third paragraph be attacks imposed at the end of a quarter, depending on necessity, supplemented by a further attack.
Article 40-521. The load of the natural persons residing in Suriname is due in the person of the taxpayer itself. 2. If minors are detained in prison, insane or under guardianship, absentees, who live in Suriname, Suriname established a legal representative, the tax payable on the taxable person, except story, in the person of that representative. 3. Attends the representative in Suriname, then the tax, partly subject story, due in the person of its representative, who step in for him. Also this is missing, then the tax due in accordance with the first paragraph in the person of the taxpayer itself. 4. The load of the natural persons residing in Suriname, is not subject to story on them, in the person of their authorised representative established in Suriname, representative or agent. 5. Missing one of those mentioned in the previous paragraph, then the tax payable in the person of the taxpayer itself. 6. Income tax is payable by the taxable person body bodies. 7. The directors and the managing partners, as well as the representatives in Suriname are jointly and severally liable therefor. At dissolution or liquidation are the persons responsible for carrying out and their representatives with the settlement in Suriname will be jointly and severally liable therefor. The liability ceases when the persons named, addressed to payment, to the satisfaction of the Inspekteur der Direct Taxes prove that they have been unable in their capacity to pay. 8. The demonstration shall be made in writing and submitted to the Inspekteur. 9. The decision by the Inspekteur is reasoned if they dismissive. 10. Copy of the decision shall be sent by post to the person concerned by registered post. 11. Of that decision may, within sixty days after the transcript is sent in job be arrived at the Board of appeal referred to in article 131.39. Under the drivers mentioned in the seventh paragraph, managing partners, liquidators and representatives are understood all, which with or after the emergence of tax liability directors, managing partners, liquidators and representatives were, also as far as they are af-retirement, account or have done or have discharge.
Article 41-531. They in whose person owes tax of others, are also obliged to payment of penalty for failure to timely satisfaction of tax referred to in articles 51, paragraph 6 and 88.2. In the event of non-payment of tax or fine by him, in whose person according to this article or under article 40 a and other is owed, they may also be charged to the assets of the taxpayer under enforcement order against him, in whose person or penalty tax is owed.
Chapter VIII-PROVISIONAL DECLARATION, FINAL DECLARATION, 54VOORLOPIGE SATISFACTION AANGIFTEEN SATISFACTION on FINAL DECLARATION
Article 42-551. Declaration for the current fiscal year is done by means of the preliminary declaration Bill and for the elapsed years through the final declaration Bill. 2. 1 °. Everyone to whom a tax return ticket has been issued, to make registration mandatory. 2 °. Any person who is required to report and to whom no declaration banknote is presented, is held such a bill with the tax authority; 3 °. The Declaration shall be made in writing on a by the Inspekteur der Direct Taxes sent or made available for free registration Bill. 4 °. The Declaration notes as well as the instructions to fill in which notes are submitted by the Minister of Finance established. 5 °. The Declaration notes are available in Paramaribo at the Inspekteur der Direct taxes and in the districts at the receiver of Direct taxes or the offices designated by these. 3. 1 °. Without prejudice to the obligation imposed in the commercial code to keeping books is: a. of the operations of companies, associations or companies referred to in article 1, paragraph 2, point b, under 1 °, 2 °, 3 °, boekgehouden in such way, that in the accounts from the company and from outside company used capital obtained annual profit can be made up; b. by associations , foundations or bodies as referred to in article 1, paragraph 2, point (b) under 4 ° and 5 ° and in article 1, paragraph 3, point b, practiced companies-with regard to the bodies referred to in article 1, paragraph 3, point b, as far as the company is exercised in Suriname-boekgehouden in such a way as to enable the accounting with the company obtained from the annual profit can be made up; (c). with respect to the other taxpayers, if the commercial or professional 1,200,000.0 Sf profit.-or more, or if the gross sales or other revenue Sf. 12,000,000, or exceeding-of the business or professional income of companies and of independent professions exercised such a administration that the pure profit can be calculated and in other cases to be taken note of in such a way the resulting trade, business or professional income this easily at approach can be determined. 2 °. The accounts are maintained in the Dutch language. 3 °. Without prejudice to paragraph 2 of this article, the accounts of taxpayers or groups of taxable persons designated by State Decree in accordance with article 36 (4) designated for that currency; Article 36 paragraph 4, second sentence, shall apply mutatis mutandis.
PROVISIONAL DECLARATION and Article 42-a561 on PROVISIONAL DECLARATION SATISFACTION. No later than the 15th of the current fiscal year or april at the latest within two and a half months after the start of the current fiscal year, even if no provisional declaration to taxpayer Bill was issued, to make provisional registration mandatory: a. under article 1, paragraph 2 (a) taxable persons covered by natural persons,-nen; b. the under article 1 (2) (b) or under article 1, paragraph 3 falling taxable bodies. 2. For a minor or a taxable person shall be the legal representative asked under guardianship or in his absence his authorized representative in Suriname to make provisional declaration required. 3. If there are two or more representatives, agents or managing partners referred to in article 1, paragraph 3 (b), the head representative or the one with the General management of the business in Suriname has been charged, or in the absence of indications who head or representative in charge of affairs in charge by the Inspekteur der Direct Taxes, the designated person to make provisional registration required.
Article 42-b571. The provisional registration is completed by the taxpayer in accordance with the instructions in the note and signed declaration submitted to the receiver of Direct taxes and in the districts at the receiver of Direct Taxes or the designated offices; at the time of the submission of the preliminary declaration is a proof of receipt issued. 2. The tax calculated in accordance with the instructions for the current tax year or fiscal year is in four equal instalments to the recipient of the Direct taxes and met in the districts at the receiver of Direct Taxes or the designated offices; satisfaction takes place no later than 15 april, 15 July, 15 October 31 december respectively or within two and a half months after the start of the fiscal year, and then after every three months; the satisfaction of the first term shall be made simultaneously with the submission of the preliminary declaration Bill. Payment of not yet published terms is allowed at any time. 3. The Inspekteur der Direct Taxes may, at the request of the taxpayer allow by way of derogation from paragraph two satisfaction may take place in other terms, provided that the total commitment by 31 december. 4. If the obligation to make provisional declaration as defined in article 42a, paragraph 1 first time after april 15 of the current fiscal year, the provisional application must be registered to pige not later than 31 december of that year; satisfaction finds in that case, not later than 31 december of that year. 5. The one, which is required under article 42 paragraph 3 to keep book or annotation to keep track of his trade, business or professional income, is held at the provisional close, please send a dated and signed declaration note in writings, from which the business or professional income over the previous year at approach can be established.
Article 42-c581. The tax is calculated in accordance with the instructions at least equal to the amount due on the basis of the most recent final declaration inkomstenbela-sting. 2. If the calculated load is less than the amount due on the basis of the most recent final declaration income tax can the taxpayer the Inspekteur der Direct Taxes in writing no later than February 15, or within a month and a half after the start of the fiscal year requests for with a lower amount of tax calculated in the current fiscal year; the Inspekteur der Direct Taxes decided on this request within two weeks; If the request is rejected by the Inspekteur der Direct Taxes is to the taxpayer in writing communication. 3. If there is no reply within two weeks by the Inspekteur der Direct Taxes is considered the request as well founded.
VOLDOENINGOP FINAL DECLARATION FINAL DECLARATION and article 43-591. Within four months after the end of the tax year or fiscal year or the tax liability, as it was previously, even if no declaration Bill is presented, to the taxpayer doing final declaration must: a. under article 1 (2) (a) taxable persons covered by natural persons, which, under the provisions of this law for an attack; b. the under article 1 3 a taxpayer covered by natural persons, who are domestic impure income. 2. For a minor or a taxable person shall be the legal representative asked under guardianship or in his absence his authorized representative in Suriname to submit their final declaration required. 3. If a taxable person to submit their declaration held died, the final Declaration, if necessary, shall be carried out by the executor or the administrator of the estate or in the absence of such a person by the joint heirs, whether or not represented by one of them. 4. If there are two or more representatives, agents or managing partners referred to in article 1 (3) (b), the head representative or the one with the General management of the business in Suriname has been charged, or in the absence of indications who head or representative in charge of affairs in charge by the Inspekteur der Direct Taxes, the designated person to submit their final declaration required. 5. Within six months of the end of the tax year or fiscal year are in article 1 (2) and (3) taxpayer bodies to submit their final declaration mandatory, even though it is them not report Bill.
Article 44-601. The final declaration by the taxpayer is completed in accordance with the procedure to report Bill signed and submitted to the Receiver of Direct taxes and in the districts at the receiver of Direct Taxes or the designated offices; at the time of the submission of the final declaration is a proof of receipt issued. 2. The tax is calculated in accordance with the instructions, as far as the calculation results in an amount to be paid by the taxpayer, in one term met the Receiver of Direct taxes and in the districts at the receiver of Direct Taxes or the designated offices; devoldoening shall be made simultaneously with the submission of the final declaration Bill. 3. If the tax calculated in accordance with the instructions results in a taxable amount, is an attack back to receive. 4. If the Inspekteur der Direct taxes the attack as referred to in paragraph 3 within two months after the date of the submission of the final declaration to the taxpayer shall note in writing communication done. 5. The one, which is required under article 42 paragraph 3 to keep book or annotation to keep track of his trade, business or professional income, is held at the aangif-tebiljet to finally close a dated and signed copy of the balance sheet and profit or loss account, please send a dated and signed writings respectively, showing how he indicated to his trade, business or professional income; documents shall be referred to in such a way that the gross profit on goods and services; In addition, a breakdown of the gross profit on that oppressive burden and costs.
Article 45-611. Every one that to make declaration is held, is mandatory the reporting Bill clearly, firmly and without any reservation to truth to complete and sign; with regard to partnerships, societies, associations and foundations this obligation on the directors, managing partners or other legal representatives and in case of dissolution or liquidation also with persons responsible for carrying out the settlement; all these persons are jointly and severally liable. 2. Unsigned declarations, declarations signed by unauthorised persons and returns, which have not been properly produced the in the article 42b 44 paragraph 5 paragraph 5 respectively shall be considered not to have been done. 3. If someone declares not to be able to write, is the interpretation of the note on his desire and with an indication of the reason free of charge by one of the following a decision by the Minister of finance designated officials, who after that Declaration, after reading, on behalf of the taxable person sign in the presence of a witness; the witness signs Commission. 4. The declarations may be done by agents, when the Inspekteur der Direct taxes or in the districts the officers, to that end, by decision of the Minister of finance, have granted permission to do so by special reasons.
CHAPTER IXAANSLAG article 46-621. There is a yearly by the President appointed Inspekteur der Direct taxes, consisting of: the Inspekteur der ambthalve Direct taxes, as a member and Chairman; and n. these four members. 2. To the Inspekteur is a Secretary; the Secretary has only an advisory capacity. 3. Also Having one or more advisory members can be added.
Article 47-631. The non-official members submit, before accepting their task, in the hands of the President an oath that they will carry out their task with impartiality and that they will keep secret everything of which they obtain knowledge in their regard. 2. Of this Act is referred to by the President reported on the deed of appointment. 3. At reappointment is no new oath (or promise) advanced, but is referred to by the President on the deed of appointment the previous oaths (or promise). 4. To the members and the Secretary may, in accordance with arrangements by decision of the President to establish presence be granted money.
Article 48-641. To take a decision is the presence of at least three members required. 2. The decisions of the Inspekteur are taken by majority vote. No majority is obtained, then the vote of the Chairman decides. 3. The decisions and outgoing documents shall be signed by the Chairman and the Secretary.
Article 49-651. The President may appoint advisors in the districts, which are chaired by the District Commissioner and to the Inspekteur proposals laying down the amount of attacks and any information requested by it for the treatment of declarations, objection and petitions. In the appointment is also a Secretary designated. 2. The provisions of article 47 and article 48, 2nd paragraph, shall apply to these meetings. 3. In the districts, where no advisors are appointed, the District Commissioner desnodig his cooperation as referred to in the first paragraph.
CHAPTER XREGELING OF THE ATTACKS
Article 50-66Vervallen.
Article 51-671. Attacks shall be laid down by the Inspekteur der Direct taxes. 2. At incorrectness or incompleteness of the final Declaration, that Declaration within two years after submission of an attack; of this is the tingplichtige in writing communication. 3. If the taxpayer does not comply with the provisions of article 42a 42b 42 c is an attack or (1). 4. If the taxpayer pursuant to article 42b and 42 c provisional declaration article has done, the Inspekteur der Direct taxes, if in his opinion the income too low estimated, that Declaration within three months of submission of an attack; is the taxpayer in writing communication done. 5. If the taxpayer does not comply with the provisions of article 44 paragraph 1, an attack set. 6. If, on the basis of paragraphs 3 or 5 or on the basis of article 44 (2) an attack in the attack understood tax is imposed, after formal notice, increased by 100%; the increase amounts to 10 percent as far as not to intent or gross negligence on the part of the taxable person due is failure to comply with the obligations imposed.
Article 51-bis681. The under article 1, second paragraph, (a) taxable persons covered by, which do not have permanent residence, are excited at the place where they are detected. 2. The under article 1, second paragraph, point (a), falling taxable persons, who have temporarily left Suriname, are supposed to live in the place where they last lived.
Article 52-691. The Inspekteur der Direct Taxes does the attacks as soon as possible on a roll set. 2. The roll is as soon as possible by the Inspekteur der Direct Taxes declared enforceable. 3. The Minister of finance gives the necessary requirements concerning the design and about the manner and the time of drawing up the roll.
Article 52-a70Vervallen.
Article 52-b71Vervallen.
Article 52-c72Vervallen.
Article 52-d73Op the attacks adopted under article 51, paragraph 2 or 5 are the attacks adopted under article 51 paragraph 3 or 4, except any increases, as well as the payments made pursuant to article 42b and in this law appropriate for taxes deducted or, to the extent necessary, was settled; If settlement is not possible is effected.
Article 52-e741. If tax levied on the income tax are designated the dividend tax and payroll taxes relating to components of the impure income or domestic impure income, excluding the additional levy at the increase applied. 2. The provisions of the first paragraph shall also apply in respect of profit distributions which pursuant to article 25 of this law in determining the profit to the benefit of the beneficiary account remain outside.
Article 52-f75Geen attack and set off for charges not remains if the joint amount of the components of the impure income, except wages, no more than SF. 300,000.0-(three hundred thousand guilders).
Article 52-g761. The preceding article shall not apply if the subject to withholding of income tax takes over wage periods which coincide more than a month from more than one employment or of more than one inhoudingsplichtige are enjoyed. 2. Where paragraph 1 of this article applies and the amount of other components of the impure income no more than SF. 300,000.0-(three hundred thousand guilders), Direct Taxes, ex officio, an attack by the Inspekteur der; this is considered the taxable salary income as pure in the sense of the law payroll taxes; the tax is levied according to the following rate :-of the portion of the taxable salary to SF. 6,240,000.0-8%;-of the portion of the taxable salary bovenSf. 6,240,000.0-to Sf. 10.590.000,-18%;-of the portion of the taxable salary bovenSf. 10,590,000.0-to Sf. 16.590.000,-28%;-of the portion of the taxable salary above 12,390,000.0-38%; there are Sf. netting rather than deduction. 3. The percentages referred to in the second paragraph of 28 and 38% are increased by 10 percentage points, to 38 and 48 bridging levy; This bridging levy expires on 1 January 2004.
Article 52-h77Bij State decree can the amounts and percentages mentioned in articles 7, 7a, 18, 18A, 23, 34, 34a, 34 c, 36, 42 (3) 52f and 52 g be changed.
Article 52-bis78Vervallen.
Article 53-791. After the proclamation is the Inspekteur der Direct Taxes sent immediately to the roll, which the recovery to the relevant ontvangerdoorzendt. 2. Within fourteen days after the proclamation of the roll is to the person liable for payment a tax bill issued or sent.
CHAPTER XBEZWAARSCHRIFTEN and JOB article 54-801. He, who is opposed to the taxable person or for others under him from personal attack, imposed in writing in person or by Attorney within sixty days of the date of the tax bill a reasoned notice of objection at the Inspekteur der Direct taxes. 2. If the complainant does not explain to be able to write, he can bring forth his objections within the time limit designated in accordance with article 45 a of oral at officials, who immediately a format or format does writings. 3. The complainant, who under articles 82a, 82b and 82c, held is to provide access to books and other documents, is also obliged to support his concerns. 4. He to whom access to books and other documents is requested, is deemed to have in its possession, to the contrary is made plausible. For a refusal to comply with the obligation under this article and the articles 82a, 82b and 82c is not a taxable person can successfully invoke the circumstance, that he, by virtue of his position, his job or his Office to secrecy, even if this him by any legal obligation. 5. When the complainant in his complaint to the desire has indicated, he is heard by or on behalf of the Inspekteur der Direct Taxes, before the decision is taken. He can also be called for the provision of information or of its own motion to the recitals, which at the time of adoption of the deposits have applied. 6. On the notice of objection is ruled by the Inspekteur der Direct taxes. The statement is reasoned. 7. A copy of the statement is dated by registered letter against get proof to the complainant sent. 8. If the required declaration has not been done or not or not fully complied with the obligations imposed under articles 42 to 45 and 82a, 82b and 82c or pursuant to paragraphs 3 and 4 of this article, the attack has proved that, if not maintained, and to what extent this is incorrect.
Article 55-811. Against the ruling by the Inspekteur der Direct taxes as referred to in article 54, paragraph 6, on objections concerning the hoegrootheid of the attack can by the taxable person in person or by an authorized representative in writing, within 60 days after the copy of the judgment under article 54, paragraph 7, in the post is delivered or receive evidence presented against, be referred to in article 59 the Council. If necessary, article 54 paragraph 2, shall apply mutatis mutandis. 1a. Also the Inspekteur der Direct Taxes can against a judgment referred to in the previous paragraph to that Council in job, provided that this is done before the transmission of the statement, referred to in the seventh paragraph of article 54 to the complainant. Makes the Inspekteur der Direct taxes of this power, then he gives in the transmission of the copy knowledge to the complainant. 2. Recourse to the Council is set by submission of a reasoned notice of appeal. The Inspekteur der Direct Taxes shall submit with his notice of appeal a statement. 3. The Council decides in the top, the decision on the hoegrootheid of the ready. 4. The statement of the Council reasons on which they are based. She mentions the day, in which it is established and is signed by the Chairman and the Secretary. 5. If the President is unable to sign, this shall be the pronunciation is carried out by one of the members, who sat on the case. 6. Copy of the judgment is referred to by the Secretary, by registered letter, sent to the party concerned and to the Inspekteur der Direct taxes.
Article 55-bis821. Each at the Board of appeal notice of appeal shall be received within one week of receipt by the Secretary sent to the Inspekteur der Direct taxes. 2. The Inspekteur der Direct Taxes shall transmit the notice of appeal within one month after receipt to the Board of appeal. He can discuss Scripture, a discourse among enclosing a statement. 3. The term of return can be extended by the President of the Council. 4. Within a week after the discourse, referred to in paragraph 2, is received by him, the Secretary shall send a certified copy thereof to the appellant signed. 81 WT. at G.B. 1929 No. 96, G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1970 No. 33.93 inserted rec. at G.B. 1929 No. 96; WT. at G.B. 1970 No. 33.
Article 55-ter831. The President shall, as soon as possible, day and hour fixed for the further treatment of the case by the Council in plenary meeting. 2. The Secretary calls the Inspekteur der Direct Taxes on to throughout the handling of the case nowadays and shall inform the interested party, that he, desverlangd, on days and hours mentioned by the Council will be heard. 3. Summons and notice be in writing at least five days before the day referred to in paragraph 1 of this article sent.
Article 56-841. The interested party may be represented by a delegate. To valid reasons, the President may refuse the representation by a certain authorised. The President is entitled to claim, that the person concerned or his authorized representative must accompany. 2. Both the person concerned and his authorized representative as the Inspekteur der Direct Taxes can be assisted by one or more other persons. 3. The treatment of the matter is, if necessary, by the President suspended or adjourned. 4. The Council is authorized, before: 1 °. sides together to call for the provision of information; 2 °. written information available from one of the parties; of the correspondence is then copy or access provided to the other party, which in addition the opportunity within a fixed period of at least five days in writing of its sentiment to do turn out. The term can be extended by the President of the interested party. If the party of her opportunity, in its written statement for inspection or copy provided to the other party.
Article 56-bis851. The Council shall have the power to consult experts or for the inspection of books and records. The designation shall be carried out in general or for a particular case. 2. Before accepting his task, the expert in the hands of the President of the Council an oath, that he in the performance of his task according to his conscience will report. 3. Bring a written report from the experts, that sent or inafschrift on both parties for inspection. Both parties will be given the opportunity, within a defined, for both equal, period of at least five days in writing of its sentiment to do turn out. The term may, at the request of one of its parties or by the President be extended. As far as parties of the provided opportunity, in its written statement for inspection or copy provided to the other party. 4. If the according to Chapter VIII required no declaration is made or not fully complied with the obligation under articles 54, 82a, 82b and 82c, the attack, as he most recently has been established, maintained, if not the Council has shown, that and to what extent he was incorrect. 4A. Is in one of the cases referred to in the previous paragraph the Inspekteur der Direct Taxes under article 55 in job come, than the original attack restored, if not the Council has shown, that and to what extent he is incorrect. 5. Inspection of books or other documents shall, at its request, granted to the President or the experts designated by the Council. 6. He, wien perusal of books or other documents is requested, is deemed to have had in his possession unless it is plausible for the Council made. 6a. For a refusal to comply with the obligations under articles 54, 82a, 82b and 82c can appellant does not successfully rely on the circumstance, that he, by virtue of his position, his job or his Office to secrecy, even if this him by any legal obligation. 7. If the Council has made use of the competence referred to in article 56, 4th paragraph, sub 2, or in article 56bis, para.1, are parties, after they have knowledge of each other's writings, again given the opportunity her position orally, provided that they are within a certain time limit, for both equal, have requested in writing at least five days. They are to do with analogous application of article 55ter notified by the Secretary with the certain time for further consideration.
Article 57-86Vervallen.
Article 58-871. The Council may allow, that a declaration. 2. He who persists in his declaration, can be invited by the Council to confirm it by the following statement: "I declare to the best of my knowledge, that the Declaration, which here in front of me, in accordance with the provisions of the law on income tax to truth is done." To valid reason, the Council may admit, that this statement by virtue of a special power of Attorney is made. 3. Of moving of the Declaration shall be irrevocable, that by him who made her as well as by the Chairman and the Secretary of the Board is signed. 4. The confirmed Declaration is, for the decision of the Council, as it is precisely considered. 5. When the statement on the invitation is not made or the minutes by him, which made her, not signed, the Council maintains the attack, as he most recently has been determined, unless the Inspekteur der Direct Taxes under article 55 in job has come, as when the original attack is restored. 6. The second paragraph is only applicable to natural persons. It continues to apply if the obligation under articles 54 and 82a, 82b and 82c has not been fully met.
Article 59-881. The Board of appeal shall be composed of three members, two of whom are appointed by the President and one by the Court of Justice from among the members or the members alternate members of the Court is designated. The president may also qualify for a clue. 2. In the same way, for each Member at least one alternate appointed or designated and upon discharge or death in a vacancy. 3. Every two years you may experience one of the members and alternate members are off according to schedule, by the Council. 4. The aftredenden shall be eligible for reappointment. 5. The President designates one of the members appointed by him to Chairman. 6. The President also appoints a Secretary of the Board. This has only an advisory capacity. 7. The members and alternates shall have attained the full age of 25 years. Between them should be no blood relationship or zwagerschap up to and including the third degree; nor may they with one another in marriage. The zwagerschap stops by the death of the person, which caused her. 8. Officials belonging to the Administration Department of finance are not member or alternate can be named.
Article 59-bis891. The members of the Board and their alternates, before taking up his duties, the Director of taxes an oath, that they the to duty and conscience, conscientious and impartial will perceive. Of this Act is referred to by the Director of Taxes reported on the deed of appointment. 2. At reappointment is no new oath (or promise) advanced, but is referred to by the Director of Taxes on the deed of appointment to the former, oath (or promise). 3. To the President and his Deputy, the members and alternate members and to the Secretary can, according to following a decision by the President to establish control, attendance money.
Article 59-ter901. The Council meets on place and time to be determined by the President. The meetings are not public. 2. The Council shall decide by majority vote. 3. Are more then released two different feelings, then decided in the sense, that most closely matches the sentiment of the majority.
CHAPTER XINAVORDERING
Article 60-911. Bijaldien any fact support the suspicion that an attack has been wrongly or not destroyed, or that too low a velocity is imposed, the too little tax levied by the taxpayer or his heirs are paid following post-release controls, as long as not since the start of the tax year year five years have passed. 2. Recovery is not allowed, as no requirement to do ener Declaration. 3. By derogation to the extent that the provisions of the first paragraph may be paid following post-release controls on the tax year 1947 as long as not since the start of the tax year four years have passed.
Article 61-921. The adoption of the attacks to post-clearance recovery of tax is made by the Inspekteur der Direct Taxes referred to in article 46.2. Before the attack is determined, is the Inspekteur der Direct Taxes requires the taxable person, or after his death the known heirs, the executor or the administrator about his legacy, of the fact and of the amount referred to in article 60, that probably not wrongly, with invitation within a period to be determined by the Inspekteur by at least a month to give the clearing , what should he see fit. 3. The second Member may be, if the person liable for payment, or after his death by his heirs, on its own initiative, written communication is done, that the attack is too low or has been wrongly omitted or destroyed, and the information necessary for the arrangement of a lock to post-clearance recovery.
Article 62-931. The recovery in an attempt to understand load is increased: a. with 100% if the taxpayer is due to the design of that too little tax is levied; b. by 50%, unless the taxpayer proves that not to gross negligent-Ness is due, that too little tax is levied. 2. If it is not the taxpayer due to intent is that too little tax is levied, the taxpayer supplied full information to arrangement of the lock to post-clearance recovery and convincingly demonstrates that not too little tax is levied on one of five tax years preceding the first tax year for which recovery is possible on the basis of article 60, by way of derogation from the first paragraph , at the ready to understand tax recovery increased by 25%.
Article 63-941. He who oppose him lock to post-clearance recovery of tax, within sixty days after the date of the tax bill a reasoned notice of objection at the Inspekteur der Direct taxes. 2. This objection is similarly treated as the objection referred to in article 54.3. Against the ruling by the Inspekteur der Direct Taxes can on the foot of article 55 to the Council job. 4. The provisions of articles 55, 56 and 58 55bis, for the treatment of the notice of appeal on the original attack, shall also apply to the notice of objection on the lock to post-clearance recovery, in so far as no derogation under article 64 certain thereof.
Article 641. If the aangeslagene is deceased, the heir, executor or administrator, that against the stop has risen, the Council invited, either immediately, or in a further meeting, the following statement: "I declare that I do not know, or suspect, that paper belonging to the estate of N.N., after his (her) death destroyed or removed with the purpose to the evidence of low income tax returns." I declare that I am the papers of that estate, as far as available and that I have neither examined by that investigation, nor by any other circumstance of any kind, know or suspect, that the Declaration by N.N. for the income tax on the tax year (one of the tax years) ... is too low. " 2. If no declaration is made, the words "to low income tax returns" is replaced by the following: "low attack in income tax". The lock of the Declaration reads in that case: "that N.N. in the income tax on the tax year (one of the tax years) ... too low is excited". 3. The form of the statement is, if originally no attack was imposed or in the case of a destroyed attack, amended where appropriate. 4. The Council may allow, valid reason that someone other than he that the notice of appeal has submitted the statement. 5. Of moving of the Declaration shall be prosecuted, that by him who made her, as well as by the Chairman and the Secretary of the Board is signed. 6. The passing of the statement, as a result, that the attack is destroyed. 7. When the statement on the invitation is not made or the minutes by him who made her, not signed, the Council maintains the attack.
CHAPTER XIIVERHOGING OF THE ATTACK
65Elk notice of appeal submitted under article 55 article or article 63, as far as not claimed, that no attack had been allowed to have been imposed, such that a conclusion can be drawn regarding the amount, which should have been levied according to the appellant.
Article 66-951. If the according to the decision of the Board of Appeal rightly nagevorderde tax due or the amount referred to in article 65 is not the attack increased by twenty-five to one hundred of the difference. According to the appellant had no attack can be imposed, then the increase of twenty-five to one hundred to the whole amount of the maintained or adopted by the Council. 2. She continues, if and to the extent that the job was only founded on incorrect application or violation of the law, as well as if the appeal is lodged against a ruling not enough to the sixth paragraph of article 54.3. They also remains, if and in so far as deviation of the Declaration or post-clearance recovery has been required as a result of a low estimate of the declarant, and estimated that in the view of the Council evidently in good faith has taken place. 4. The detailed attack for the increase is determined by the Inspekteur der Direct taxes.
Article 67-96Hij, which objects to the imposed further attack him according to the previous article, may, within sixty days after the date of the tax bill a reasoned notice of appeal to the Board of appeal. The provisions in articles 55, 56 and 55bis, 55ter, 56bis is of application.
CHAPTER XIII97ONTHEFFINGEN
Article 68-98Ontheffingen of the attack about the not yet entered months of the tax year is granted: a. to the taxable person referred to in article 1 (1) (a) who establish their normal residence leave Suriname; b. to the taxable person referred to in article 2, who establish their normal residence in Suriname or establishes that stops in one or more of the cases laid down in that article.
Article 69-991. In the event of the death of a taxpayer, if the income, for which he is or, in whole or in part, consisted of proceeds from company ofarbeid, from periodic benefits of life depending on whether from proceeds of business which he had pleasure, to his heirs on the fruit not yet entered months of the tax year total or partial waiver of his attack granted. 2. Basis for the calculation of the waiver is the difference between the attack and the tax, which would be about equal period thereon, where the proceeds of the enterprise to no more than four at hundred's year of the therein invested own capital into account true and the last paragraph further under the items of income account were left outside.
Article 70-1001. To the taxable person referred to in article 1 (1) (a) and the Surinamese civil servant, is liable to tax in accordance with article 2, if his taxable income calculated over a full year, by the cessation of a business or profession, by the end of the fruit or by quitting periodic benefits referred to in article 8, dropping down three-fourths of the amount to which are assault or is controlled , on the not yet entered months of the tax year an exemption on that attack granted. 2. Basis for the calculation of the waiver is the difference between the attack and the remaining taxable income to the tax that would be levied on equal period. 3. The exemption shall not be granted, when the taxable income within three months, by the emergence ener new source of income from business or profession, fruit or periodic benefit, rises to or above the three-fourths referred to before section.
Article 70-bis101Voor the purposes of this chapter, referred to in article 62 increase not as a part of the attack.
Article 71-1021. The exemptions according to this chapter shall be completed no later than within three months after the end of the tax year, in writing be requested from the Inspekteur der Direct taxes. Article 54, paragraph 2 shall apply mutatis mutandis as required. 2. On the petitions submitted to him by the Inspekteur der Direct Taxes decided. 3. The ruling on the petition is reasoned, if the application is rejected in whole or in part, or the wordtverklaard applicant inadmissible. A copy the statement is sent to the applicant.
Article 72-1031. Against the ruling by the Inspekteur der Direct Taxes referred to in article 71 petitions may within sixty days after the copy of the statement is sent, by the taxable person in person or in writing by an authorized representative job are referred to in article 59 the Council. 2. Referred to in the previous paragraph is the pronunciation based on the whether or not tax-taxable persons, in accordance with article 57 the appeal shall be to the President.
CHAPTER XIIIbisVOORKOMING Of DOUBLE MURDER
72bis articles-72quater104Vervallen.
CHAPTER XIV105BETALING; NOT ALREADY AT THE AANGIFTEBETAALDE APPEARANCE OF THE AMOUNT OF THE TAX; SPECIAL PROVISIONS article 73-1061. If payment takes place after the date by which the payment should have taken place under this law is passed, interest shall become payable; the interest is calculated on the amount of the single tax and of the increase; the period for which interest is calculated shall begin the day after the day on which payment should have taken place and ends the day of satisfaction; the percentage is at State decision. 2. The interest provision of article 29 Instruction recovery is for attacks income tax on the tax years 1995 and these no longer apply.
Article 74-107th whole attack is readily and all of a sudden coming due and the receiver of Direct Taxes may, without any reminder or warning to pass and the injunction legal recovery immediately after the order for payment, implement immediately: a. If an attack is imposed pursuant to article 51, paragraphs 3.4 or 5; b. when a person liable for payment as referred to in article 1 (2) (a) establish their normal residence Suriname wants to leave; petition for exemption as an intention to do so; (c) when the person liable for payment has been declared bankrupt, as also in case of seizure of movable and immovable property by or on behalf of the State or proceeds from the sale of movable and immovable property as a result of a seizure on behalf of a third party.
Article 75De obligation to pay is not suspended by filing a notice of objection against the tax assessment notice, or a notice of appeal against any decision.
Article 75-bis108De tax is recoverable from the movable and immovable property of the aangeslagene.
Article 76Voor a lock to post-clearance recovery of tax, which after the death of the taxpayer, and for the increase of that attack under article 65, are the heirs not further liable than any to the evolution of his inheritance, plus the amount by which it is bequeathed.
Article 76-bis109Vervallen.
Article 77-110Vervallen.
Article 77-bis1111. The Director of Taxes is entitled to if the person liable for payment is not in a position other than with the tax objection or the full tax on the tax year 1947, which after 31 december 1949 is paid following post-release controls, to pay part or all of this remission. The increase is partly as a tax applied pursuant to article 62.2. The Director of Taxes is also have jurisdiction in all cases of special hardness the imposed after 31 december 1949 in the lock to post-clearance recovery on the tax year 1947 understood increase after this attack been established irrevocably to waive, in whole or in part. 3. The authority referred to in the second paragraph, by the Director are transferred to the Inspekteur der Direct taxes.
Article 78-1121. With regard to the attack of a deceased can his heirs the objection, request and submit appeals, the deceased would have been entitled to for whose submission. 2. For submitting objection, request-and appeals can be represented: the heirs of a aangeslagene, by one of them, the executor or the administrator of the estate; minors and placed under guardianship are detained in prison by their legal representative. 3. All objection, request-and appeals can be signed by an agent. 4. In all objection, request-and appeals should, if the one for themselves or as a representative occurs not in Suriname lives or established, living-place in Suriname are chosen. 5. The Inspekteur der Direct taxes, the Board of appeal or the with the treatment of the objection, request-and appeals officials have jurisdiction to claim, if desired, on presentation of the power of Attorney, to which the delegate his authority to act as such, derives.
Article 791. The Academy are in sealed envelope. 2. The form of the Academy, the same Commission the forms of the registers and other documents, necessary for the implementation of this law, by decision of the President. Such a decision could be adopted at the Inspekteur der instructiën for Direct taxes, for the Board of appeal and for the officers, with the implementation of this law. 3. On the tax bill are the kwitantiën. 4. Academy, which upon payment in sealed envelope are offered, after amortisation of the paid sum returned in the same way.
Article 80Het is a any prohibited which him in his post or related, in the implementation of this law, or in connection therewith, concerning income, yield, dispensations, and in General concerning the business or activities of another, it appears, is to make known or communicated further than necessary for the exercise of that post or related, or for the recovery of any tax payable to the land.
Article 81-113Vervallen.
Article 82-1141. Each one is bound by the Inspekteur der Direct Taxes on his request within fourteen days to provide a signed statement of the persons, who were in his service at the time of application or during the preceding calendar year have been more than 31 days in his service. Except for the name and initials of those persons must each one accurately the reason for the place of residence, in addition to the reward, in whatever form, to the State called in the application on a time or, at their request, about the last expired calendar year or over the part of this year during which the person has been employed. In the latter case, also reported the period or periods, over which the reward. 2. Commissioners, are also considered as employed persons, who are not otherwise than to Commission work, and persons, which settled for the same person adopted work. 3. In respect of persons, who live outside of Suriname and exclusively outside of Suriname, shall require the task not to be done. Furthermore, needs address changes which took place after the employment relationship has been broken, when doing the giving not be taken into account. 4. Not living in Suriname and established bodies, which here te lande a business or profession, as well as their representatives and business leaders, are held to equal any. 4A. The persons referred to in the previous paragraphs are obligated to the officer in the first paragraph shall, at its request, any information, which he linked to in this article shall require notice. 5. In the first paragraph the term for providing the notice can be extended by the Inspekteur der Direct Taxes.
CHAPTER XIV A115INZAGE BOOKS And RECORDS
Article 82aDe shall be ordered to the Inspekteur der taxpayer is kept Direct Taxes, the head of the accountantsdienst, the Tax Receiver of Direct taxes or officials designated by them, to provide access to data which may be of interest to the charge, control or tax collection as modest, books, notes, computer files, or computer software; under the covers is also copying data understood.
Article 82b1. Third parties are held shall be ordered to the Inspekteur der Direct taxes, tax accountantsdienst, head is the recipient of the Direct taxes or their designated officials to grant access to data which may be of interest to the charge, control or tax collection as modest, books, notes, computer files, or computer software; under the covers is also copying data understood. 2. The Inspekteur der Direct Taxes, the head of the Belastingaccoun-tantsdienst, receiver of Direct taxes or the officials appointed by them shall inform the person in respect of whom this information is received from third parties.
Article 82c1. In the case of books and other documents of the person that's kept this knowledge to the Inspekteur der choose only-Direct Taxes, the head of the accountantsdienst, the Tax Receiver of Direct taxes or officials designated by them to provide for inspection, are located at a third party, without prejudice to the inspection obligation applies for these third party. 2. The Inspekteur der Direct Taxes, the head of the accountantsdienst, the Tax Receiver of Direct taxes or the officials appointed by them shall the one whose books and other records available for inspection at a third he goes on simultaneously.
SECOND DIVISION CHAPTER XVSTRAFBEPALINGEN
1. He that a declaration, as defined in Chapter VIII, for oneself or for another, intentionally incorrect or incomplete does, and he for whom by another declaration is lodged of which he knows or should know that they incorrect or incomplete is done, if there is disadvantage for the State can arise, liable to imprisonment of up to two years or a fine not exceeding 1 million guilders. 2. The provision of the first paragraph shall not apply if the declarant, as long as the Attorney General is not notified, a correct and complete declaration on its own initiative does, provided that: either the attack has not yet been established and the declarant, in accordance with articles not 82a 82b and 82c to provide further information or to provide access to books or other documents is invited; either the attack is too low. The one, that in the cases referred to in articles eendaartoe or 64 58 personally or through a delegate intentionally false statement, is punished with imprisonment of up to two years.
Article 85-118Met imprisonment of up to two years will be punished: 1 °. the one, that the Board of appeal, the Inspekteur der Direct taxes, the receiver of Direct Taxes, the head of the accountantsdienst Tax or a designated agent appointed by them, deliberately submit a false or falsified writings as evidence; 2 °. the one, who after him by the experts appointed by the Board of appeal, or the Inspekteur der Direct Taxes, the head of the accountantsdienst, the Tax Receiver of Direct taxes or by the inspection officer designated by them pursuant to article 56 bis is advanced, 82a, 82b or deliberately false or falsified book 82c or other writings available; 3 °. the one, who, by the Inspekteur der Direct Taxes asked for a statement as referred to in article 82, deliberately false or falsified statement; 4 °. the one, which, following article 42b paragraph 5 and 44 (5) to the Inspekteur der Direct Taxes intentionally a fake or counterfeit copy or extract of a balance sheet or profit loss account sends.
Article 86-1191. The one, who intentionally violates the confidentiality imposed by article 80, is punished with imprisonment of up to two years or a fine not exceeding one hundred thousand guilders. 2. The one, to whose fault violation of secrecy is due, is punished with imprisonment of up to one year or a fine not exceeding fifty thousand guilders.
Article 87-120Degene, which are not or not fully complies with its obligation under article 42b paragraph 5 and article 44 paragraph 5 to containment of the prescribed pieces and modest, is punished with a fine not exceeding five hundred thousand guilders.
Article 88-121Degene, which according to this law to declare mandatory, but not to this obligation, is punished with a fine not exceeding five hundred thousand guilders; for the purposes of this article, the Declaration considered in time doing not doing that Declaration.
Article 89-122Degene, which is not, not properly or not fully complies with its obligations under articles 82a 82b, or 82c, is punished with a fine not exceeding five hundred thousand guilders.
Article 90-1231. The 83, 84, 85 and in articles 86 the offences are crimes. 2. 88 and 89 in articles 87, committed his transgressions.
Article 91-1241. With the detection of the offences referred to in this law, except the under or pursuant to article 134 of the code of criminal procedure, also undertake all officials appointed by the Minister of finance in consultation with the Minister of Justice and Police officials designated for that purpose; they make of their findings report on; This is done in copy to person concerned communication. 2. With the monitoring of compliance with this law are apart from the officials designated by law also charged all by the Minister of finance designated officials.
Article 92-1251. The persons referred to in articles 87, 88 and 89 can avoid prosecution by the voluntary payment of a fine to the amount to be determined by the Director of Taxes in consultation with the Attorney General. 2. The persons referred to in paragraph 1, are not allowed to pay this fine before are discharged the unpaid installments of the tax assessment notice, bene vens costs.
Article 93-1261. When a conviction has become final pursuant to article 83 or otherwise voluntarily by the condemned is met, the remember tax to the State, even after the expiry of the time limit set by article 60 paid following post-release controls. 2. Setting the lock to post-clearance recovery shall be carried out by the Inspekteur der Direct taxes; Article 61 is not applicable.
Article 94-127Vervallen.
THIRD DIVISION
CHAPTER XVIOVERGANGS AND FINAL PROVISIONS
Article 95Behalve for the already established to create still or attacks in the previous years, income tax on 1921 and over expires, at the entry into force of the king Act of this law, the law of 29 August 1905 (G.B. No. 64) on income-tax, as this stands after the it included into the law of 30 december 1909 (G.B. No. 3), 29 november 1915 (G.B. No. 78) and 30 August 1916 (G.B. 1917 No. 4) changes.
Article 95bis128Indien and as far as to call the after benefits and deposits result from an arrangement in respect of which the taxpayer was in force on 1 January 1940 the proceeds of duties, dignity, control or related reduced: a. with what in it is understood because of benefits as referred to in article 7bis, first member; (b) not under the last paragraph of article 10 are covered by compulsory deposits referred to in the last sentence of article 7bis; a and other with the understanding that may be deducted under these two together from no more than an amount, calculated to Sf 500.0-per year.
By way of derogation from the provisions of article 95-ter129In the "income tax 1922" as from 1 January 1982, Having, at the request of the taxpayer can provide that, with respect to the years 1982 to 1984, both with regard to join him in private use being private property as it resting on the mortgage debt for the year 1981, the current provisions remain in force.
Article 95-quater1301. The provisions regarding the satisfaction on registration for the first time applied to the tax year 1995.2. For the tax year 1995 article 42 c paragraph 1 reads as follows: in accordance with the instructions at least equal to the tax calculated on the basis of the most recent attack owed income tax. 3. For the fiscal year 1995, instead of the periods referred to in article 42b (2) of 15 april and 15 July allowed that at one time these terms may be met by 31 July.
Article 961. This Act may be referred to under the heading "income tax 1922". 2. It shall enter into force on 1 January 1922.
1 wt. at G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1965 No. 116, S.B. 1989 No. 109.2 wt. at G.B. 1929 No. 96, G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1965 No. 116, S.B. 1989 No. 109.3 WT. at G.B. 1932 No. 120, G.B. 1965 No. 116, S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 10.4 WT. at G.B. 1965 No. 116, S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 52.5 WT. at G.B. 1965 No. 116, S.B. 1981 No. 1826 WT. at G.B. 1932 No. 120.7 WT. at G.B. 1939 No. 113, G.B. 1965 No. 116, G.B. 1970 No. 33, S.B. 1981 No. 182, S.B. 1989 No. 112, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 52, S.B. 2000 No. 123, S.B. 2003 No. 30.8 inserted rec. at S.B. 1995 No. 10; WT. at S.B. 2000 No. 123.9 terminate upon S.B. 1981 No. 187.55 WT. at S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 10.11 WT. at G.B. 1932 No. 120, 1939 No. 113, G.B. 1965 No. 116, S.B. 1981 No. 30, S.B. 1981 No. 182, S.B. 1981 No. 190.12 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1954 No. 40, G.B. 1965 No. 116, S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 9, Bulletin of acts and decrees 1995 No. 10.13 wt. at G.B. 1929 No. 96, G.B. 1965 No. 116, S.B. 1995 No. 10.14 WT. at G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.15 WT. at G.B. 1929 No. 96, G.B. 1939 No. 113; Paragraph 1 inapplicable at G.B. 1954 No. 111; WT. at S.B. 1981 No. 182; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.16 WT. at G.B. 1929 No. 96, G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.17 WT. at G.B. 1924 No. 84; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.18 Expired at G.B. 1965 No. 116.19 inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.20 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1945 no. 46, G.B. 1949 No. 37, G.B. 1965 No. 116, S.B. 1981 No. 30, S.B. 1981 No. 182, S.B. 1981 No. 190, S.B. 1982 No. 74, S.B. 1984 no. 108, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 52, S.B. 2000 No. 123, S.B. 2003 No. 30.21 inserted rec. at G.B. 1965 No. 116; WT. at S.B. 1981 No. 182, S.B. 1989 No. 107, Bulletin of acts and decrees 1995 No. 9, Bulletin of acts and decrees 1995 No. 10.22 WT. at G.B. 1929 No. 96, G.B. 1965 No. 116.23 WT. at G.B. 1929 No. 96, G.B. 1965 No. 215.36 WT. at G.B. 1929 No. 96, G.B. 1960 No. 17, G.B. 1965 No. 116, S.B. 1981 No. 182, Bulletin of acts and decrees 1995 no. 52.25 WT. at G.B. 1929 No. 96, G.B. 1960 No. 37.59 WT. at G.B. 1929 No. 96, G.B. 1960 No. 30, S.B. 1981 No. 182.27 WT. at G.B. 1929 No. 96, G.B. 1960 No. 30, G.B. 1965 No. 116, S.B. 1995 No. 10, S.B. 2000 No. 123, S.B. 2003 No. 23.64 WT. at G.B. 1929 No. 96, G.B. 1960 No. 30.29 WT. at G.B. 1929 No. 96, G.B. 1960 No. 30, G.B. 1965 No. 116.30 wt. at G.B. 1929 No. 96, G.B. 1965 No. 116.31 WT. at G.B. 1929 No. 96, G.B. 1965 No. 116, S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 64.99 WT. at G.B. 1929 No. 96, G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1965 No. 116.33 WT. at G.B. 1929 No. 96, G.B. 1965 No. 77.42 WT. at G.B. 1929 No. 96, G.B. 1949 No. 37, G.B. 1960 No. 30, G.B. 1965 No. 91.15 WT. at G.B. 1929 No. 96, G.B. 1965 No. 116, S.B. 1989 No. 110.53 inserted rec. at G.B. 1965 No. 116; WT. at S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 52.37 inapplicable at G.B. 1954 No. 111; WT. at S.B. 1995 No. 9; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10; WT. at S.B. 1995 No. 45.36 terminate upon S.B. 1995 No. 10.39 WT. at G.B. 1949 No. 37, G.B. 1965 No. 102.36 WT. at G.B. 1929 No. 96, G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1941 No. 9, G.B. 1942 No. 146, G.B. 1949 No. 37, G.B. 1958 No. 36, G.B. 1965 No. 116, S.B. 1980 no. 100, S.B. 1981 No. 182, S.B. 1984 no. 108, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 52, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73 , S.B. 2000 No. 123, S.B. 2002, no. 109, S.B. 2003 No. 30.41 inserted rec. in S.B. 1984 no. 108; WT. at S.B. 1995 No. 10, Bulletin of acts and decrees 1995 No. 52, Bulletin of acts and decrees 1995 No. 114, S.B. 2002 No. 139.99 terminate upon S.B. 1995 No. 9.43 inserted rec. at S.B. 1995 No. 9; WT. at S.B. 1995 No. 10, Bulletin of acts and decrees 1995 No. 52, Bulletin of acts and decrees 1995 No. 114, S.B. 1998 No. 73, S.B. 2000 No. 123, S.B. 2003 No. 85.48 Expired at G.B. 1949 No. 37.45 terminate upon S.B. 1995 No. 12.99 WT. at G.B. 1929 No. 96, G.B. 1941 No. 9, G.B. 1942 No. 146, G.B. 1949 No. 56, G.B. 1949 No. 120, G.B. 1960 No. 30, G.B. 1965 No. 116, S.B. 1981 No. 182, S.B. 1982 No. 74, Bulletin of acts and decrees 1995 No. 9, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 114, S.B. 2000 No. 123, S.B. 2002 No. 109.47 terminate upon S.B. 1995 No. 10.48 WT. at G.B. 1965 No. 116.49 WT. at G.B. 1929 No. 96, G.B. 1941 No. 9, G.B. 1942 No. 146, G.B. 1949 No. 37, G.B. 1960 No. 30, G.B. 1965 No. 116, S.B. 1977 No. 45, Bulletin of acts and decrees 1995 No. 10.50 WT. at G.B. 1929 No. 83.90 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.52 WT. at G.B. 1929 No. 96, G.B. 1965 No. 116, G.B. 1970 No. 41.01 WT. at G.B. 1924 No. 84, Bulletin of acts and decrees 1995 No. 64.99 WT. at S.B. 1995 No. 18.00 WT. at G.B. 32 No. 120, G.B. 1939 No. 113, G.B. 1943 No. 141, G.B. 1965 No. 116, S.B. 1980 no. 100, S.B. 1981 No. 182, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 14, S.B. 2000 No. 123, S.B. 2003 No. 29.85 inserted rec. at S.B. 1995 No. 14; WT. at S.B. 1995 No. 38.05 inserted rec. at S.B. 1995 No. 14.58 inserted rec. at S.B. 1995 No. 16.99 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1949 No. 37, Bulletin of acts and decrees 1995 No. 14.60 WT. at G.B. 1939 No. 113, G.B. 1943 No. 141, G.B. 1965 No. 116, S.B. 1995 No. 14.61 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1965 No. 116, S.B. 1995 No. 14.38 WT. at G.B. 1932 No. 120, G.B. 1970 No. 33; Inactivated under G.B. 1970 No. 33.06 WT. at G.B. 1929 No. 96; Inactivated at G.B. 1970 No. 33.38 inactivated at G.B. 1970 No. 28.50 WT. at G.B. 1939 No. 113; Inactivated at G.B. 1970 No. 33.66 terminate upon S.B. 1995 No. 17.89 WT. at G.B. 1939 No. 113, G.B. 1949 No. 37, Bulletin of acts and decrees 1995 No. 14.68 inserted rec. at G.B. 1939 No. 113; WT. at G.B. 1965 No. 70.75 wt. at G.B. 1943 No. 141, G.B. 1970 No. 33.70 terminate upon S.B. 1995 No. 17.99 terminate upon S.B. 1995 No. 14.67 terminate upon S.B. 1995 No. 14.73 inserted rec. at S.B. 1981 No. 182; WT. at S.B. 1995 No. 14.83 inserted rec. at S.B. 1981 No. 182.75 inserted rec. at S.B. 1981 No. 182; WT. at S.B. 1995 No. 9, Bulletin of acts and decrees 1995 No. 52, S.B. 2000 No. 123, S.B. 2003 No. 30.00 inserted rec. at S.B. 1981 No. 182; WT. at S.B. 1982 No. 74, Bulletin of acts and decrees 1995 No. 9, Bulletin of acts and decrees 1995 No. 10, Bulletin of acts and decrees 1995 No. 14, Bulletin of acts and decrees 1995 No. 52, S.B. 1998 No. 73, S.B. 2000 No. 123, S.B. 2002, no. 109, S.B. 2003 No. 70.09 inserted rec. at S.B. 1981 No. 182; WT. at S.B. 1995 No. 10, Bulletin of acts and decrees 1995 No. 51.87 terminate upon S.B. 1981 No. 182.79 WT. at G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1965 No. 116, G.B. 1970 No. 33.80 WT. at G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1949 No. 37, G.B. 1970 No. 33, Bulletin of acts and decrees 1995 No. 18.00 inserted rec. at G.B. 1929 No. 96; WT. at G.B. 1970 No. 28.25 WT. at G.B. 1929 No. 96, G.B. 1970 No. 33.85 inserted rec. at G.B. 1929 No. 96; WT. at G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1970 No. 33, Bulletin of acts and decrees 1995 No. 14.86 Expired at G.B. 1965 No. 116.87 WT. at G.B. 1932 No. 120, G.B. 1970 No. 33, Bulletin of acts and decrees 1995 No. 14.88 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1965 No. 116, S.B. 1975 No. 37.50 inserted rec. at G.B. 1929 No. 96; WT. at G.B. 1955 No. 2, G.B. 1970 No. 33, G.B. 1977 No. 45.90 inserted rec. at G.B. 1929 No. 96.91 WT. at G.B. 1924 No. 84, G.B. 1939 No. 113, G.B. 1949 No. 159, G.B. 1954 No. 111, G.B. 1960 No. 30, Bulletin of acts and decrees 1995 No. 10 which G.B. 1954 No. 111 is hereby repealed. 3892 WT. at G.B. 1970 No. 46.62 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1939 No. 113, G.B. 1965 No. 116.94 WT. at G.B. 1929 No. 96, G.B. 1943 No. 141, G.B. 1970 No. 41.99 WT. at G.B. 1924 No. 84, G.B. 1943 No. 141, G.B. 1970 No. 42.01 WT. at G.B. 1929 No. 96, G.B. 1943 No. 141.97 inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.98 wt. at G.B. 1943 No. 141; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10.99 inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10,100 WT. at G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 ingetrokkken at S.B. 1995 No. 10,101 inserted rec. at G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10,102 WT. at G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; WT. at G.B. 1970 No. 33; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10,103 WT. at G.B. 1929 No. 96, G.B. 1939 No. 113; Inapplicable at G.B. 1954 No. 111; WT. at G.B. 1970 No. 33; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10,104 Expired at G.B. 1965 No. 116,105 WT. at G.B. 1924 No. 84,106 WT. at G.B. 1924 No. 84, G.B. 1929 No. 96, G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1943 No. 141, G.B. 1944 No. 122, G.B. 1950 No. 135, G.B. 1954 No. 111, Bulletin of acts and decrees 1995 No. 14,107 WT. at G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1943 No. 141; (A) paragraph 1 inapplicable at G.B. 1954 No. 111; WT. at G.B. 1965 No. 116; G.b. 1954 No. 111 repealed by S.B. 1995 No. 10; WT. at S.B. 1995 No. 14,108 inserted rec. at G.B. 1939 No. 113; WT. at S.B. 1995 No. 52,109 Expire at S.B. 1995 No. 14,110 terminate upon S.B. 1995 No. 14,111 inserted rec. at G.B. 1949 No. 159; WT. at G.B. 1955 No. 2, G.B. 1970 No. 33,112 WT. at G.B. 1949 No. 37, G.B. 1970 No. 33,113 Expired at G.B. 1929 No. 96,114 WT. at G.B. 1932 No. 120, G.B. 1939 No. 113, G.B. 1970 No. 33,115 inserted rec. at S.B. 1995 No. 14,116 WT. at G.B. 1939 No. 113, G.B. 1949 No. 37, Bulletin of acts and decrees 1995 No. 14,117 WT. at G.B. 1929 No. 96, S.B. 1995 No. 14,118 WT. at S.B. 1995 No. 14,119 WT. at G.B. 1929 No. 96, S.B. 1995 No. 14,120 WT. at S.B. 1995 No. 14,121 WT. at S.B. 1995 No. 14,122 WT. at G.B. 1929 No. 96, S.B. 1995 No. 14,123 WT. at G.B. 1929 No. 96, G.B. 1943 No. 141, Bulletin of acts and decrees 1995 No. 14,124 WT. at G.B. 1929 No. 96, G.B. 1949 No. 37, Bulletin of acts and decrees 1995 No. 14,125 WT. at S.B. 1995 No. 14,126 WT. at G.B. 1929 No. 96, S.B. 1995 No. 14,127 terminate upon S.B. 1995 No. 14,128 inserted rec. at G.B. 1939 No. 113; WT. at G.B. 1965 No. 116,129 inserted rec. in S.B. 1984 no. 108,130 inserted rec. at S.B. 1995 No. 14.
