Health Tax part V
Aruba: a few practical (additional) pointers
The Health Tax became effective on December 1, 2014. On the back of the Newsflash Health Tax/Part IV, more has now become known about the practical side of how the Health Tax should be paid. We would like to inform you about a few practical pointers in this newsflash.
- The invoice
- BBO/BAZV tax return
- Cash basis of accounting and accrual basis of accounting
- Fiscal unity BAZV and BBO
- Calculation and payment
- Legal interpretation methods
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