2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

Schedule

FORM A(Rule 2)
Income Tax Act
EXIT CERTIFICATE
(to be presented to shipping or air transport lines and to be surrendered on demand to an immigration officer at the place of departure).
................................................. 20 ...............
Applicant .........................................................
Address .........................................................
Occupation .................................................
This is to certify that the above person
*(i)does not owe any income tax, or
(ii)has made satisfactory arrangements for the payment of any income tax payable by him or her, and that the Comptroller has no objection to a ticket being issued to the above person to leave the State.
...........................................................
Comptroller.
* Delete what is not applicable.
FORM B(Rule 3)
Income Tax Act
CERTIFICATE OF EXEMPTION
(to be presented to shipping or air transport lines and to be surrendered on demand to an immigration officer at the place of departure).
.................................................... 20 .............
Applicant .....................................................
Address ................................................
Occupation .........................................
*This is to certify that the above person is exempt from producing an exit certificate on the grounds that such person is ........................................... and that the Comptroller has no objection to a ticket being issued to the above person to leave the State.
...........................................................
Comptroller.
*Insert what is applicable.
FORM C(Rule 4)
Income Tax Act
SPECIAL CERTIFICATE OF EXEMPTION
(to be presented to shipping or air transport lines and to be surrendered on demand to an immigration officer at the place of departure).
This certificate is issued to .......................................................................
(Full name and occupation)
of .....................................................................................................................
being holder of .............................................. Passport No ............................
(Nationality and No. of Passport)
This is to certify that the said .............................................................. is exempted from producing an exit certificate—
*(a)paid all income tax now due and owing by him or her;
*(b)make satisfactory arrangements for the payment of any income tax now due and owing by him or her;
*(c)entered into a Bond in the sum of ............................................. with one or more sureties.
Issued this .................................... day of ....................................... 20 ..........
.................................................................
Immigration Officer.
*(a), (b) or (c) to be deleted as appropriate.
N.B.—This certificate is valid for a period of 2 clear days from the date of its issue and not thereafter.
FORM D
Income Tax Act
BOND
SAINT LUCIA.
Know All Men By These Presents That I .............................. of .............................., and I (We) .............................. of .............................., and .............................. of .............................. in the State of Saint Lucia (hereinafter referred to as the surety or sureties) are held and firmly bound unto the Comptroller of Inland Revenue of the said State in the sum of $.................... to be paid to the said Comptroller, for which payment to be well and truly made we bind ourselves and each one of us, our and each of our heirs, executors and administrators jointly and severally by these presents.
Dated this ................................. day of ..................................... 20...........
Whereas .............................. is desirous of leaving the State and has not satisfied an immigration officer that he or she has paid the income tax now due and owing by him or her, or that he or she has made satisfactory arrangements for the payment of such income tax.
And Whereas the said surety or sureties, desire to enable the said .............................. to leave the State.
Now, Therefore, the condition of the above-written bond are as follows—
(a) if the said .............................. returns to the State within 6 months of the date of this Bond; or
(b) pays or makes arrangements for the payment of the income tax due and owing by him or her on the day of his or her departure from the State, then the above-written bond is void, but otherwise the same remains in full force and virtue.
Signed ...................................................
of ..........................................................
Signed ...................................................
(Surety)
of ..........................................................
Signed ...................................................
(Surety)
of ..........................................................
Before me
............................................................
Immigration Officer.