There is no specific cycle for audits. Depending on a desk review of the tax returns of the last few years, an audit may follow.
In response to the COVID-19 pandemic, Aruba has suspended the book investigations and field audits with the exception of cases of tax fraud until the end of June 2020.
The statute of limitations is 5 years from the end of the relevant tax year. In cases where the taxpayer is considered to be in bad faith, this period can be extended up to 10 years or 12 years.