Aruba Refund of Overpaid Payroll Tax : impuesto.aw

Organisation : Departamento di Impuesto
Facility Name : Refund of Overpaid Payroll Tax
Country : Aruba
Website : https://www.impuesto.aw/procedure-bij-teruggaaf-of-restitutie

How To Get Refund of Overpaid Payroll Tax in Aruba?

It is possible that you have paid too much wage tax and/or national insurance premium in a certain year. Below you will find a general explanation of the procedure for refunds and/or refund of overpaid payroll tax and/or premiums.

Related / Similar Facility : Migracion Aruba Online ED Card

You have paid too much:
** Wage tax is deducted by the employer from the salary and is a withholding tax on income tax.
** People’s insurance, on the other hand, are legally required social insurance policies that insure residents and employees in Aruba against the financial consequences of old age, death, special medical expenses and/or children.
** The salary is also deducted from national insurance premiums, but up to a maximum amount of Afl. 85,000. 50,000. You do not have to pay a premium on the income above this amount.
** People’s insurance, unlike payroll taxes, has a flat rate and no progressive rate.
** If there is an overpaid amount of payroll tax and/or national insurance premiums, you can recover this amount from the tax authorities when the tax assessment is determined by the tax tax.
** This is also called a refund or refund of taxes and/or premiums. Before the tax authorities can repay too much paid pay tax and/or national insurance premiums, your (personal) situation is considered.

You are unmarried or married:
** It will be checked that you and/or your spouse have other outstanding tax liabilities. If that is the case, your refund will be settled with your outstanding debts.
** If there is an amount left, you and/or your spouse will receive the remaining amount back. In case of settlement, you will receive a “off-account letter” by post as proof.
** Don’t or your spouse have any other outstanding tax debt? Then you will get the overpaid amount back.

You are divorced:
If you are divorced, it will be checked whether the excess amount is within the marital period. If so, the above steps will also apply.

You are the driver and/or partner of a body:
If you are a director or partner of a body in the form of a VBA or NV, it will first be investigated whether the body still has outstanding tax debt. As a director, you can be held liable for unpaid debts of the body. Then your credit amount will be deducted from the debts of the body. If the body does not have outstanding tax debts, the refund will be paid to you.

You do not have to submit a petition:
In order to be reimbursed for your overpaid wage tax and/or national insurance premium, you do not have to submit a petition. This is determined in accordance with the applicable laws and regulations when the income tax assessment and national insurance premiums are definitively determined.

How Will The Refund Be Paid?

** The amount of your refund will always be deposited into your bank account. You will receive a letter stating that the amount has been deposited in your bank account. You can then check your bank account.
** Cash payment of refunds is not possible. It is therefore advisable to pass on your correct bank details to the tax authorities in time.

When will your refund or refund be held?

The refund or refund of overpaid wage tax and/or national insurance premium will be retained in the following cases.
** You did not provide a bank account with the tax authorities. You will receive a letter to pass on your bank account. It is advisable to do this as soon as possible.
** Bank account number pass link to file
** Your address is registered as “unknown” with the tax authorities. In this case, please provide your correct address as soon as possible.
** In the event of liquidation or inactivity of a body. The legal representative or the liquidated agent will receive a letter about this.

Note:
In the above cases, a letter will always be sent with the necessary information and/or instructions.