St Maarten Overhauls New Tax Appeal Process

Caribbean territory Saint Maarten aims to reduce the time it takes for taxpayers to appeal decisions through litigation, and it will allow for appeals before a higher court, from May 1, 2016.

Saint Maarten's Parliament has approved legislative changes that will see the Board of Appeal in Tax Cases disbanded. In its place, appeals against tax assessments will be heard by the Court of First Instance of Saint Maarten. According to the Government, this will significantly speed up the resolution of appeals.

Further, while the decision of the Board of Appeal in Tax Cases is currently final, the territory will now allow taxpayers to make a second appeal, after the decision of the Court of First Instance, before the Joint Court of Aruba, Curaçao, Saint Maarten, Bonaire, Saint Eustatius, and Saba.