On 21, 22 and 23 of January 201,4 representatives of the Fiscal Information and Investigation Service (Fiscale Inlichtingen en Opsporingsdienst) (FIOD) gave information on how to combat tax fraud, to the members of the Association of Accountants and Tax Advisors Bonaire (Vereniging van Accountants en Belastingadviseurs Bonaire) and the employees of the Belastingdienst Caribisch Nederland. The FIOD works under the authorization of the Office of the Public Prosecutor, which is responsible for the execution of criminal investigations on among others: tax fraud, customs fraud, money laundering and bankruptcy fraud.
During the presentation the consequences were explained of the guidelines on reporting-, transaction, and persecution for fiscal- and customs offences in the Caribbean Netherlands, as implemented in 2012. Attention was given to the selection of investigations that could be persecuted. Besides, attention was paid to the consequences of a criminal investigation.