International Law

PROVIDING INFORMATION TO THE DUTCH CARIBBEAN TAX INSPECTOR

By Karel.Frielink

Digital information is not sufficient

In general every company is obliged to supply the Tax Inspector with data and information that is or can be significant for levying taxes from that company. Regarding the aforementioned all data carriers or their content have to be made available at the request (and discretion) of the Tax Inspector.

Digital versions of the data and information do not represent sufficient compliance with this obligation. If there are only digital documents available (like e-mails), then the taxpayer must ensure that the Tax Inspector is able to read such data during the legal period that the documents must be kept and maintained. In other words if computer systems change such that old e-mail can no longer be read  then the onus is upon the company to keep them in some legible form, for example by printing them.

If the location of the data carriers is at a third party or person then the third party or person is also obliged, upon request, to make all data carriers that may have some significance for levying taxes, available to the Tax Inspector.

Karel Frielink
Attorney (Lawyer) / Partner

Full post as published by Karel's Legal Blog on September 13, 2008 (boomark / email).