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Aruba Parliament Considering Extension of Indirect Taxes to Imports — Orbitax Tax News & Alerts

The Aruba government submitted draft legislation in parliament on 26 May 2023 that provides for the extension of indirect taxes to imports with effect from 1 July 2023. The indirect taxes include turnover tax (BBO) at a rate of 2.5%, health tax (BAZV) at a rate of 3.0%, and additional funding tax for public private partnership projects (BAVP) at a rate of 1.5%, resulting in a total tax rate of 7.0%. For businesses that buy (import) and sell commercial goods, the turnover tax on imported commercial goods would be deductible.