Revised Laws of Saint Lucia (2021)

7.   Power to require production of information

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   (1)   Where the Minister receives a request under section 6, the Minister shall serve upon the person referred to in subparagraph (vii) of paragraph (4)(a) of section 6, a notice in writing under this section.

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   (2)   Notwithstanding subsection (1), the Minister shall not issue a notice unless he or she is satisfied that the information requested is foreseen as relevant to the proper administration and enforcement of the domestic tax laws of the requesting state concerning tax matters and is covered by the Agreement.

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   (3)   A notice issued under this section must —

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      (a)     contain details of the request to which the notice relates;

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      (b)     direct the person to deliver the information;

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      (c)     specify the time within which the information sought in the request is to be delivered to the Minister.

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   (4)   The time specified under subsection (3)(c) must not be more than 28 days, commencing from the day on which the notice is served and the Minister may extend the time specified in the notice where he or she considers that the circumstances necessitate such an extension.

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   (5)   A person who is directed by a notice to deliver information to the Minister shall deliver it to the Minister in accordance with the notice but the person is not required to comply with the notice if the information is not in his or her possession, custody or control.

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   (6)   A direction given in a notice under this section to a person is an absolute defence to any claim brought against that person in respect of any act or any omission that was made by him or her in good faith and in obedience to the direction.

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   (7)   A person shall not —

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      (a)     in, or in connection with, delivering information under this section, wilfully tamper with or alter any information or any part of the information so that the information or any aspect of it is false when received by the Minister; or

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      (b)     wilfully alter, destroy, damage or conceal any information requested by the Minister under this section; or (Amended by Act 18 of 2014)

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      (c)     contravene subsection (5). (Inserted by Act 18 of 2014)

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   (8)   A person who contravenes subsection (7) commits an offence and is liable on summary conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 6 years or to both.