(1) A requesting state that wishes to obtain information under an Agreement, shall make a request under this section to the Minister. (Amended by Act 18 of 2014)
(2) A request must be in writing.
(3) A request must be signed by the competent authority of the requesting state in accordance with the Agreement.
(4) A request must contain —
(a) such of the following particulars as may be specified in the Agreement —
(i) the identity of the person under examination or investigation,
(ii) a statement of the information sought, including its nature, and the form in which the requesting state wishes to receive the information from Saint Lucia,
(iii) the period of time in respect of which the information is requested,
(iv) where a request seeks information relating to a timeframe outside the taxable period specified in the request, the request must clearly establish the connection between that taxable period and the timeframe for the information sought,
(v) the tax purpose for which the information is sought,
(vi) the grounds for believing that the information requested is held in Saint Lucia or is in the possession or control of a person that is subject to the jurisdiction of Saint Lucia,
(vii) to the extent known, the name and address of any person believed to be in possession, custody or control of the requested information,
(viii) a statement that the request is in conformity with the law and administrative practices of the requesting state, that if the requested information was within the jurisdiction of the requesting state the competent authority of the requesting state would be able to obtain the information under the laws of the requesting state or in the normal course of administrative practice and that the request is in conformity with the Agreement,
(ix) a statement that the requesting state has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties,
(x) an indication as to whether the information is required for determining, assessing and collecting taxes or for the investigation or prosecution of tax offences involving the contravention of a tax administration or other relevant law,
(xi) where the request is in respect of determining, assessing and collecting tax, the law imposing the tax,
(xii) where the request involves a contravention of a tax administration or other relevant law, the law contravened or believed to have been contravened,
(xiii) evidence that the information being sought is foreseen as relevant to the administration or enforcement of the tax laws in respect of determining, assessing and collecting taxes or for the prosecution of tax offences or involves the contravention of tax administration law, as the case may be; and
(b) in addition to the relevant particulars referred to in paragraph (a), such other particulars specifically provided for in the Agreement.