Revised Laws of Saint Lucia (2022)

75F.   Refusal of an application for an employee retention tax credit

Where an application for a tax credit is refused, the Comptroller shall provide written notice of the refusal and the grounds for refusal to an employer.

(Inserted by Act 8 of 2021)

Division 2 – Withholding Tax on Payments to Non-Residents and Deduction of Tax by Employers, by Companies and from Payments to Contractors