Enforcement while safeguarding taxpayers’ rights

Dear Editor

In a small island state like Sint Maarten, government decisions are felt directly by residents and businesses. At this moment, the legal position of taxpayers is under pressure. Not because the tax laws are weak, but because objections to tax assessments are not being handled on time.

When the Tax Inspector does not decide on an objection within the legal nine-month period, that deadline simply expires. This is not just a technical issue. It forces taxpayers to file an appeal with the Court of First Instance to protect their rights.

In other words, administrative delay leads to court cases that could have been avoided. This increases legal costs, creates long periods of uncertainty, and puts financial pressure on families and businesses. What should have been a careful internal review becomes formal litigation, only because the objection was not processed in time.

Under the General National Tax Ordinance (ALL), the Inspector must decide on an objection within nine months. If that does not happen, the taxpayer has no real choice but to go to court. The objection procedure then loses its purpose. Instead of being a serious reconsideration, it becomes a step toward litigation caused by backlog rather than a real disagreement about tax law.

Recent developments in the Netherlands show that a different approach is possible. After the childcare benefits scandal, Dutch administrative law shifted course. Authorities were urged to act less rigidly and more fairly. Greater attention was given to proportionality, transparency, and practical solutions. Objection procedures were treated as a real opportunity to correct mistakes, not as a formality before going to court.

This shows that a government does not become weaker by avoiding unnecessary litigation. On the contrary, it gains legitimacy. Respecting deadlines and resolving disputes early strengthens public trust.

Tax enforcement is essential for fiscal stability. But enforcement must also protect taxpayers’ procedural rights. Appeals to the Court should be exceptional, not the structural consequence of mounting backlogs.

About the Author

Marco Aalbers practices tax law in Sint Maarten and has served in both capacities, as a tax advisor and as a Tax Inspector. He has authored several books and professional publications on Caribbean tax law, published by Wolters Kluwer.

‍