Revised Laws of Saint Lucia (2022)

• 1.   Short title

• 2.   Interpretation

• 3.   Fair market value

• 4.   Supply

• 5.   Supply by agent or auction

• 6.   Taxable activity

• 7.   Powers and duties of the Comptroller

• 8.   Secrecy and oath of secrecy

• 9.   Imposition of tax and persons liable

• 10.   Rate of tax

• 11.   Taxable person

• 12.   Registration

• 13.   Registration procedure

• 14.   Cancellation of registration

• 15.   Registered person to recover tax from person supplied

• 16.   Zero rated supply

• 17.   Exempt supply

• 18.   Time of supply

• 19.   Place of supply

• 20.   Value of supply

• 21.   Exempt imports

• 22.   Calculation and collection of tax on import of goods

• 23.   Time of import of goods

• 24.   Value of import of goods

• 25.   Import declaration and payment of tax for importation of goods

• 26.   Time of import of services

• 27.   Value of import of services

• 28.   Import declaration and payment of tax for importation of services

• 29.   Tax payable for tax period

• 30.   Input tax deduction

• 31.   Input tax deduction allocation and disallowance rules

• 32.   Post-sale adjustments and bad debts

• 33.   Interest on unpaid tax

• 34.   Tax invoices and sales receipts

• 35.   Tax credit and debit notes

• 36.   Tax period

• 37.   Returns

• 38.   Extension of time

• 39.   Assessments

• 40.   General provisions relating to assessments

• 41.   Objections

• 42.   Appeals to Appeal Commissioners

• 43.   Appeal to the High Court

• 44.   Appeal to the Court of Appeal

• 45.   Burden of proof

• 46.   Due date for payment of tax

• 47.   Allocation of payments

• 48.   Recovery of tax as debt due

• 49.   Recovery of tax from persons leaving Saint Lucia

• 50.   Security

• 51.   Preferential claim to assets

• 52.   Seizure of goods and vehicles

• 53.   Distress proceedings

• 54.   Recovery of tax from recipient of supply

• 55.   Recovery of tax from third parties

• 56.   Duties of receivers

• 57.   Carry forward of excess credits and refund of tax

• 58.   Interest on overpayment

• 59.   Others eligible for tax refund

• 60.   Persons acting in a representative capacity

• 61.   Power to appoint representatives

• 62.   Directors of corporations

• 63.   Officers of unincorporated bodies

• 64.   Partnerships or unincorporated associations

• 65.   Death or insolvency of taxable person

• 66.   Trustee

• 67.   Branches or divisions

• 68.   Meaning of records

• 69.   Record-keeping

• 70.   Notice to obtain information or evidence

• 71.   Liability to cost

• 72.   Access to records, computers and goods

• 73.   Sanction for prosecution

• 74.   Time limit for proceedings to be taken

• 75.   Tax evasion

• 76.   Impeding tax administration

• 77.   Offences by tax officers

• 78.   Offences by companies, aiders and abetters

• 79.   Collection of tax by non-registered persons

• 80.   False or misleading statements

• 81.   Other offences

• 82.   General penalty

• 83.   Compounding of offences

• 84.   General provisions

• 85.   Procedure

• 86.   Failure to register or display certificate

• 87.   Failure to notify Comptroller

• 88.   Tax invoices etc.

• 89.   Failure to file return

• 90.   Failure to comply with notice of recovery of tax

• 91.   Failure to keep records

• 92.   Failure to provide facilities and assistance

• 93.   Failure to comply with notice to give information

• 94.   Non-compliance with price quotation requirements

• 95.   Temporary closure of business premises

• 96.   Publication of names of defaulters

• 97.   Taxpayer identification number

• 98.   Forms and notices and authentication of documents

• 99.   Service of notices

• 100.   Tax-inclusive pricing

• 101.   Schemes for obtaining tax benefits

• 102.   Currency conversion

• 103.   International agreements

• 104.   Registration of certain goods prohibited in certain circumstances

• 105.   Auctioneer and agent

• 106.   Regulations

• 107.   Variation of consideration on a change in rate

• 108.   Application of increased or reduced rate

• 109.   Amendment of Schedules

• 110.   Remission of tax

• 111.   Repeals

• 112.   Transition

• 113.   Exemption in another law

• Schedule 1

• Schedule 2

• Schedule 3