Profit Tax Declaration for 2023 available digitally starting May 16

The filing of the profit tax will then only take place electronically. It applies to the declarations for the fiscal year 2023. 

The digitalization of the profit tax filing is a large-scale project. A team of professionals from the Tax Department has been working since last year. The profit tax declaration form for 2023 will now be available on the "BO impuesto" (BOi) portal. It is a significant achievement for the Tax Department and profit taxpayers since the Tax Department distributed and processed more than 10,000 forms before. Taxpayers had to fill in their data on paper, then make a copy and go to the main office to submit their declaration. This process is now a thing of the past. Profit taxpayers submit their declarations from their own offices. 

The declaration forms for the fiscal year 2023 are entirely digital. To obtain the form, log in to the "BO impuesto" portal and select the "Profit Tax" map. Here, you will find both the provisional and the final declaration. 
From now on, profit taxpayers must submit their declaration digitally. It also means that submitting declarations on paper is no longer an option. The Tax Department no longer provides profit tax declaration forms on paper and does not accept requests for these. 

Deadlines 

The deadline for submitting the provisional or final declaration for 2023 is July 1, 2024. In case of an extension, the deadline for submitting the final declaration becomes December 2, 2024. 
The Tax Department advises all profit taxpayers and their consultants to prepare the necessary documents and data in advance. You can find the online declarations at www.impuesto.aw/wat-u-moet-weten-over-de-online-aangifte-winstbelasting. 

BOi Account 

All profit taxpayers must have a BOi account to log in to the portal and complete the declaration form. It is important to note that each taxpayer is the main administrator of their account (taxpayer admin). They have their username and password. To prevent the unauthorized use of your tax data, never give your login credentials to a third party (a person or consultant). 

If you have a tax consultant, you must designate the consultant in BOi. It allows the consultant to handle their client's profit tax declaration. It also applies to tax consultants registered with the Tax Department as consultants. They have their username and password, which they can use to access their clients' declarations. The Tax Department calls on all tax consultants to ask their clients to assign them for-profit tax in BOi. 

If you don't have a BOi account 

Profit taxpayers without a BOi account must submit a request via impuesto.aw: Home > Digital forms > BOi account. If a company has been dissolved in the Chamber of Commerce, it must also be reported to the Tax Department. The businesses registered with the Chamber of Commerce but not engaged in commercial activity must file a profit tax declaration. The company must have a BOi account to access the portal. Failure to comply with this can lead to unnecessary fines. 

Companies that want another person or their consultant to arrange a BOi account for them must give the person a special authorization letter to request an account. The special authorization letter is available at www.impuesto.aw. 

Tax Unit  

With the digitalization of the profit tax declaration, subsidiary companies will not receive the declaration in BOi. Only the parent company must submit the profit tax declaration. Companies that are part of a tax unit can access the information in their BOi portal via the "Taxpayer Data" map. In case of incorrect data, the company must request a correction via www.impuesto.aw: Home > Digitale formulieren > Fiscale eenheid.   

Profit taxpayers can access their data in the "BO impuesto" or "BOi" portal. After logging in, select the "Taxpayer Data" map. In this map, you will find the address, bank account number, tax unit, and the types of taxes for which the company is registered. 

For more information, contact the Tax Department at 522 7423 or 522 7424 and request to speak to an operator.