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Samenvatting van de Wet a.
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< time datetime = "2020-01-27" > Jan 27, 2020< / time >
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< a class = "btn btn-sm btn-outline-dark tag-btn" href = "/tags/loonbelasting" > loonbelasting< / a >
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< p > Na afkondiging Beschikking van de Minister van Financiën van 24 juli 2016, Staatbesluit van 7 september 2016 en Staatsbesluit van 15 december 2016< / p >
< p > Loonbelasting wordt ingehouden op het inkomen uit dienstbetrekking door een inhoudingsplichtige (meestal de werkgever).< / p >
< p > De Wet Loonbelasting bepaalt wie loonbelasting dient in te houden. De loonbelasting is de eindheffing voor degenen die slechts één dienstbetrekking hebben en ook geen andere bronnen van inkomen hebben. Anders is de loonbelasting een voorheffing op de inkomstenbelasting.< / p >
< p > De loonbelasting aangifte moet worden ingediend op de zevende werkdag van de maand volgend op die waarin de loonperiode is geëindigd. De betaling van de verschuldigde loonbelasting dient gelijktijdig te geschieden op de dag dat de loonbelasting aangifte wordt ingediend.< / p >
< p > In geval van niet-naleving van de loonheffing en/ of betalingsverplichtingen, kan de Inspecteur een aanvullende belastingaanslag opleggen met een boete die varieert tussen 10% en 100% van de verschuldigde belastingen.< / p >
< p > Op grond van de Wet Loonbelasting wordt de belasting geheven over het zuiver loon (= loon verminderd met de aftrekbare kosten). De wet bepaalt dat loon al hetgeen is, onder welke naam en in welke vorm ook, uit een dienstbetrekking of < em > een vroegere dienstbetrekking< / em > wordt genoten. Het gevolg hiervan is dat ieder voordeel dat de werknemer geniet uit de werkgevers-werknemers relatie in beginsel is belast. “In beginsel” omdat de wetgever erin heeft voorzien om bepaalde aanspraken en vergoedingen niet tot het loon te rekenen. Loon in natura wordt ook gezien als loon uit dienstbetrekking.< / p >
< p > De Aftrekbare kosten zijn gesteld op 4% van het loon met een maximum van SRD 1.200,- per jaar.< / p >
< p > Tot het loon behoren niet:< / p >
< p > Onkostenvergoedingen, indien de inhoudingsplichtige overtuigend kan aantonen dat en in hoeverre deze betrekking hebben op noodzakelijke, rechtstreeks uit het vervullen van de dienstbetrekking voortvloeiende kosten.< / p >
< p > Daarnaast behoren niet tot het loon:< / p >
< ul >
< li > Aanspraken die berusten op een pensioenregeling< / li >
< li > Aanspraken ingevolge de Surinaamse Ongevallenregeling< / li >
< li > Uitkeringen en verstrekkingen ingevolge een aanspraak die tot het loon behoort< / li >
< li > Bedragen welke worden ingehouden wegens verplichte bijdrage ingevolge een pensioenregeling< / li >
< li > De waarde van het vervoer betreffende het in de regel dagelijks reizen van de werknemer tussen zijn woning of verblijfplaats en de plaats van zijn werkzaamheden, voor zover het vervoer door of vanwege de werkgever plaatsvindt< / li >
< li > Uitkeringen aan kinderbijslag tot een bedrag van SRD 50,- per kind per maand tot een maximum van SRD 200,- (4 kinderen) per maand< / li >
< li > Vakantie uitkeringen tot, per jaar, het bedrag van het loon over een maand met een maximum van SRD 4.000,-< / li >
< li > Gratificaties of bonussen tot het bedrag gelijk aan het loon over een maand, met een maximum van SRD 4.000,-< / li >
< li > Aanspraken op uitkeringen wegens overlijden of invaliditeit ten gevolge van een ongeval< / li >
< li > Aanspraken op periodieke uitkeringen ter vervanging van gederfd of te derven loon< / li >
< li > Uitkeringen en verstrekkingen tot dekking van op de werknemer drukkende kosten ter zake van bevalling, ziekte en invaliditeit< / li >
< li > Uitkeringen en verstrekkingen ter zake van overlijden< / li >
< li > Verstrekkingen in de vorm van door de werkgever, ten behoeve van de werknemer verzorgde opleidingen< / li >
< li > Uitkeringen en verstrekkingen tot vergoeding van door de werknemer in verband met zijn dienstbetrekking geleden schade aan of verlies van zijn goederen< / li >
< li > Aanspraken op jubileum uitkeringen< / li >
< li > Een pensioenuitkering, tot twee maal het AOV bedrag per jaar. Vanaf 1 november 2020: SRD 750,- maal 2 is SRD 1.500,-. Voor het jaar 2020: SRD 13.500,-.< / li >
< li > Koerscompensatie met een maximum van SRD 100,- per maand. November 2020 en december 2020: maximum verhoogd met een extra SRD 300,- per maand ingeval het loon niet meer dan SRD 12.500,- per maand bedraagt. De werkgever dient een extra koerscompensatie te verstrekken aan de werknemer. De extra vrijstelling mag niet gebruikt worden om het bestaande belastbare loon belastingvrij uit te keren.< / li >
< li > Jubileumuitkeringen (met verschillende maxima):< / li >
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< p > Op grond van de Wet loonbelasting worden de volgende verstrekkingen, zijnde loon in natura als volgt gewaardeerd:< / p >
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< h2 id = "tarieven-in-de-wet-loonbelasting" > < strong > Tarieven in de Wet loonbelasting:< / strong > < / h2 >
< p > < strong > < em > Belastingvrije som per jaar: SRD 2.646,-< / em > < / strong > < / p >
< p > < strong > < em > Belastingvrije som per maand: SRD 220,50< / em > < / strong > < / p >
< p > < strong > < em > Tabel 1 Normaal tarief< / em > < / strong > < / p >
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< p > < strong > Heffingskorting op het normaal tarief voor het jaar 2019: SRD 1.500< / strong > < / p >
< p > < strong > Heffingskorting op het normaal tarief voor het jaar 2020: SRD 6.500< / strong > < / p >
< p > < strong > < em > Tabel 2 Normaal tarief< / em > < / strong > < / p >
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< p > < strong > Heffingskorting op het normaal tarief per maand: SRD 125< / strong > < / p >
< p > < strong > Heffingskorting op het normaal tarief voor mei 2020 tot en met december 2020: SRD 750< / strong > < / p >
< p > < strong > _Tabel 3 Uitkering ineens< a href = "#_ftn1" > [1]**< / a > _**< / strong > < / p >
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< p > < strong > < em > Tabel 4 Overwerk< / em > < / strong > < / p >
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< p > < a href = "#_ftnref1" > [1]< / a > Voor de toepassing van dit tarief dient er een verzoek bij de Inspecteur te worden ingediend.< / p >
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< / div >
< / div >
< div class = "elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-1565c1c7"
data-id="1565c1c7" data-element_type="column">
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data-widget_type="heading.default">
< div class = "elementor-widget-container" >
< h4 class = "elementor-heading-title elementor-size-default" > Our
Team< / h4 >
< / div >
< / div >
< div class = "elementor-element elementor-element-38be4fd9 elementor-tablet-align-left elementor-mobile-align-center elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list"
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< li class = "elementor-icon-list-item" >
< span class = "elementor-icon-list-text" > Anouschka
Nabibaks, LLM, MBA< / span >
< / li >
< li class = "elementor-icon-list-item" >
< span class = "elementor-icon-list-text" > Brigitte
Bodeutsch, LLB< / span >
< / li >
< li class = "elementor-icon-list-item" >
< span class = "elementor-icon-list-text" > Marge
Kartopawiro< / span >
< / li >
< li class = "elementor-icon-list-item" >
< span class = "elementor-icon-list-text" > Vareen Kariem,
LLM< / span >
< / li >
< li class = "elementor-icon-list-item" >
< span class = "elementor-icon-list-text" > Wandana Ganesh,
LLB< / span >
< / li >
< / ul >
< / div >
< / div >
< / div >
< / div >
< / div >
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data-widget_type="heading.default">
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< h4 class = "elementor-heading-title elementor-size-default" >
Information< / h4 >
< / div >
< / div >
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< h3 class = "elementor-post__title" >
< a
href="https://fiscleconsultancy.com/index.php/2020/11/23/wage-tax/">
Wage Tax < / a >
< / h3 >
< / div >
< / article >
< article
class="elementor-post elementor-grid-item post-263 post type-post status-publish format-standard has-post-thumbnail hentry category-tax-legal-informatie tag-belastingschijven tag-belastingtarieven tag-heffingskorting tag-loonbelasting tag-overwerk tag-suriname tag-uitkering-ineens">
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< h3 class = "elementor-post__title" >
< a
href="https://fiscleconsultancy.com/index.php/2020/11/23/loonbelasting-samenvatting-loon-en-tarief/">
Loonbelasting < / a >
< / h3 >
< / div >
< / article >
< article
class="elementor-post elementor-grid-item post-693 post type-post status-publish format-standard has-post-thumbnail hentry category-tax-legal-information">
< div class = "elementor-post__text" >
< h3 class = "elementor-post__title" >
< a
href="https://fiscleconsultancy.com/index.php/2020/08/07/sales-tax/">
Sales Tax < / a >
< / h3 >
< / div >
< / article >
< article
class="elementor-post elementor-grid-item post-683 post type-post status-publish format-standard has-post-thumbnail hentry category-tax-legal-information">
< div class = "elementor-post__text" >
< h3 class = "elementor-post__title" >
< a
href="https://fiscleconsultancy.com/index.php/2020/08/07/withholding-tax/">
Withholding tax < / a >
< / h3 >
< / div >
< / article >
< / div >
< / div >
< / div >
< / div >
< / div >
< / div >
< / div >
< / div >
< / section >
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< h2 class = "elementor-heading-title elementor-size-default" > Ⓒ
2020 - FiscLe Consultancy. All Rights Are Reserved< / h2 >
< / div >
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< / section >
< / div >
< / div >
< / div >
2020-12-07 00:25:12 +00:00
< / div >
< / div >
2020-12-07 14:40:34 +00:00
< / section > < script src = "/js/feather.min.js" > < / script >
2020-12-07 00:25:12 +00:00
< script >
feather.replace()
< / script >
< script >
function myFunction() {
var x = document.getElementById("myTopnav");
if (x.className === "topnav") {
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< script src = "/js/search2.js" > < / script > < / body >
< / html >
