Aruba's government has issued a release from the Tax Department announcing that the standard deadline for the submission of the summary wage overview (verzamelloonstaat - VZL) and the summary statement for third-party payment (verzamelstaat opgaaf derden - VOD) has been changed from 31 January to 31 March each year. For submissions in 2024 in respect of 2023, the deadline is 1 April 2024 because 31 March falls on a weekend. All employers or traders must submit the statements digitally. The VZL and VOD for 2023 will be available on the tax portal from 1 February 2024.