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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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3. Procedure to ensure correctness of returns

The procedure prescribed by section 22 of the Act and the penalty prescribed by section 23 of the Act shall be applicable to returns required by these Regulations in like manner as they apply to returns required under the Act.

3. Procedure to ensure correctness of returns

2. Interpretation

3. Tax on lands and houses

4. Designation of collectors

5. General power of the Minister to remit or refund a tax

6. Special abatements in taxation

7. Special exemptions

7A. Partial waiver of tax on commercial property

7B. Application for partial waiver of tax on commercial property

7C. Grant or refusal of an application for partial waiver of tax on commercial property

8. Power to amend certain exemptions

9. Assessment districts to be same as Judicial Districts

10. Comptroller

11. Assistant tax officers

12. Year of Assessment

13. Sources of assessment

14. Returns to be made on purchase, sale, etc., of property

15. Returns by taxpayer

16. Returns by owners of commercial property

17. Power of inspection and survey

18. Assessment of vacant properties

19. Market value of residential property

20. Market value of commercial property

21. Value of combination property

22. Procedure to ensure correctness of returns

23. Penalty for wilful acts of evasion

24. Penalty for neglect of duty

26. Inspection of Tax Roll

27. Notice of Assessment

28. Objection to assessment

29. Decision by Comptroller on objection

30. Appeal Commissioners

31. Appeal from decision by Comptroller

32. Hearing by Appeal Commissioners

33. Right of further Appeal

34. The certified Tax Rolls to be final evidence of the legality of their contents

35. Payment of taxes

36. Receipts to be given for taxes

37. Taxes may be paid to director of finance

38. Tax ranks as a first privileged claim

39. Searches and certified copies of tax rolls

40. Exemption from stamp duty

41. Appropriation of penalties

42. Burden of proof

43. Prosecutions to commence within one year

44. Indemnity of officers

45. Fine for obstructing execution of legal duties

46. Power for altering the times mentioned in this Act

47. Regulations

48. Minister may alter forms

SUBSIDIARY LEGISLATION

Land and House Tax Regulations – Section 47 (Statutory Instrument 37/1950)

2. Returns of ownership or occupation

4. Procedure where no change in particulars