In Suriname, there is an obligation from periods starting January 2024 onwards to submit the wage tax and so-called AOV premium tax returns online from the online tax return portal of the Suriname tax authorities.
The Suriname tax authorities requires companies who pay wages to one or more employees, and thus are considered withholding agents, to register with the Suriname tax authorities’ online portal. For those who already have an online account due to the registration for VAT, steps to register for payroll tax can be seen in the manual “you already have an account”.
The following further explanation has been provided by the Suriname tax authorities:
- Each withholding agent will only obtain one (1) FIN upon registration. Multiple FINs are no longer possible.
- Withholding agents can only register employees who are actually employed by them under a FIN. This means that they can no longer act as withholding agent for someone else, by applying for a separate FIN/ master number, from the Suriname tax authorities.
- For payroll tax, the Fiscal Unit rules as applied under the VAT regime will not apply. All companies employing staff will have to register individually.
- Payroll tax returns pertaining to the years 2023 or earlier should be made through the old procedure (download return forms and submit completed at the tax office counter).
If an interested party has several companies employing employees and the interested party does not yet have an online account, the interested party can register it through the instructions as provided by the Suriname tax authorities.
After registration, the withholding agent can file the payroll tax and AOV premium declarations in the online declaration portal available from 1 February 2024.
If you wish to receive more information about the required registrations and how we can assist in that respect, please feel free to contact Rootz Tax Lawyers at info@rootz.tax.
