Tax Compliance Performance Audit Starts

General Audit Chamber (GAC) is announcing that they have started on the Tax Compliance Performance Audit.


Following the presentation to the minister of Finance, Mr. Hassink, that took place on September 11th the actual audit work, in other words gathering and reviewing information related to the performance audit on the tax compliance has started.

Following the establishment of Sint Maarten’s new constitutional status on October 10th 2010, a project entitled "New Tax office of Sint Maarten" was established. Based on the work of this project, the GAC will investigate the improvement of the tax levies and tax collection, the simplification of the tax system, the tax harmonization with French St. Martin, the increase in compliance, as well as the elimination of the free riders and the revision of the tax holiday policy. These are the five objectives that were prioritized by the Minister of Finance in the 2011 Budget. The GAC will investigate if the measures were implemented, and the extent (including actual cost) this implementation relates to budget policy.

As an institution, the GAC is authorized by law to investigate (audit) the efficiency and compliance related to the management of finances and assets (revenues and expenditure) of Country Sint Maarten.

Once the investigation phase is completed, a report including recommendations and conclusions will be sent in to the minister of Finance. A final report will be issued to Parliament, where after it will also be published for the public. Publication is expected in the first quarter of 2014.

Additional information on the role, task as well as previous reports of the General Audit Chamber can be found in both Dutch and English on the internet at