New law liability taxes and social premiums in Aruba

On January 27, 2014 the Government of Aruba approved a law concerning the liability for taxes and social security premiums in Aruba.

We hereby inform you that the State Ordinance concerning the liability for taxes and social security premiums in Aruba will enter into force on June 1, 2014.
 

Previous newsflash

As we previously informed you in our previous newsflash, see attachment, the  State Ordinance concerning the liability for taxes and social security premiums regulates the director’s, sequential, staff’s hirer liability as well as joint and several liabilities for other parties (e.g. representative of permanent establishments).
 

Liability for taxes and social security premiums

Please note that the State Ordinance concerning the liability for taxes and social security premiums appoints the following parties as jointly and severally liable for taxes and social security premiums due in Aruba:

  • Directors
  • Contractors
  • Subcontractors
  • Staff’s hirer
  • Partners in a partnership
  • Managers of permanent establishment
  • Permanent representative (agent) of foreign corporations
  • Supervisors/leaders of permanent establishments
  • Organisers of artistic and sport events
  • Employees

We trust that you will find this reminder helpful, and look forward to your questions and or comments.