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VALUE ADDED TAX ACT
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PART 5 TAX ON SUPPLY
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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PART 5
TAX ON SUPPLY
DIVISION 1
Zero rated and exempt supply
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PART 5 TAX ON SUPPLY
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
ACT
PART 1 PRELIMINARY
1. Short title
2. Interpretation
3. Fair market value
4. Supply
5. Supply by agent or auction
6. Taxable activity
PART 2 ADMINISTRATION
7. Powers and duties of the Comptroller
8. Secrecy and oath of secrecy
PART 3 IMPOSITION AND RATE OF TAX
9. Imposition of tax and persons liable
10. Rate of tax
PART 4 REGISTRATION
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
PART 6 TAX ON IMPORTS
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
PART 7 CALCULATION OF TAX PAYABLE
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
PART 8 TAX PERIOD, RETURNS AND ASSESSMENTS
36. Tax period
37. Returns
38. Extension of time
39. Assessments
40. General provisions relating to assessments
PART 9 OBJECTIONS AND APPEALS
41. Objections
42. Appeals to Appeal Commissioners
43. Appeal to the High Court
44. Appeal to the Court of Appeal
45. Burden of proof
PART 10 PAYMENT, COLLECTION AND RECOVERY
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
PART 11 CARRY FORWARDS, REFUNDS AND INTEREST
57. Carry forward of excess credits and refund of tax
58. Interest on overpayment
59. Others eligible for tax refund
PART 12 REPRESENTATIVES AND SPECIAL CASES OF TAXABLE PERSONS
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
PART 13 RECORDS AND INVESTIGATION POWERS
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
PART 14 OFFENCES AND PENALTIES
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
PART 15 MISCELLANEOUS
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
SUBSIDIARY LEGISLATION
Interpretative Notes for the Value Added Tax Act
1. Rate of tax
2. Registration and Cancellation of Registration
3. Time of Supply
4. Value of supply
5. Import of services
6. Input tax deduction rules
7. Bad Debts
8. Tax invoices and sales receipts
9. Refund of tax
10. Due date for filing a return and for payment of tax.
11. Refunds of excess input tax deductions and other overpayments
12. Approved Charitable Organisations eligible for refund of tax
13. Schedule 1 – Zero Rated Supplies
14. Schedule 2 – Exempt Supplies
15. Schedule 3 – Exempt Imports
Value Added Tax Regulations – Section 106 (Statutory Instruments 117/2012, 8/2014 and 56/2017)
1. Citation
2. Interpretation
3. Supply of Goods And Services
4. Value of Supply
5. Sales Receipts
6. Tax Credit Notes and Tax Debit Notes
7. Interest on Refunds
8. Charitable organisations eligible refund of tax
Schedule
Value Added Tax (Rate of Tax) (Tourism Sector Goods and Services) Order – Section 10(2) (Statutory Instrument 188/2020)
1. Citation
2. Interpretation
3. Rate of tax
4. Revocation
Value Added Tax (Others Eligible for Tax Refund) Order – Section 59(1) (Statutory Instruments 9/2014, 28/2014 and 74/2023)
1. Citation
2. Others eligible for tax refund
3. Conditions
Schedule
Value Added Tax (Application of the Term Pharmaceuticals) Regulations – Section 106 (Statutory Instrument 109/2014)
1. Citation
2. Commencement
3. Application of the term pharmaceuticals
Resolution of Parliament to Approve Draft Value Added Tax (Amendment of Schedule 3) Order – Section 109(1)(a) (Statutory Instrument 114/2017)
RESOLUTION
Value Added Tax (Deferred Payment of Value Added Tax for Importation of Capital Goods and Raw Materials) Regulations – Section 106(1) (Statutory Instrument 127/2017)
1. Citation
2. Interpretation
3. Application
4. Exception, modification and adaptation of Customs (Control and Management) Act
5. Application for deferred payment of value added tax
6. Approval or refusal of application
7. Approval certificate
8. Return
Value Added Tax – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) Order – Section 109(1)(a) (Statutory Instrument 84/2020)
Value Added Tax – Resolution of Parliament to approve draft Value Added Tax (Rate of Tax) (Tourism Sector Goods and Services) Order – Section 10(2) (Statutory Instrument 182/2020)
Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedules 1 and 3) Order – Section 109(1)(a) (Statutory Instrument 189/2021)
Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) Order – section 109(1)(a) (Statutory Instrument 16/2022)
Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order – section 109(1)(a) (Statutory Instrument 148/2022)
Value Added Tax Act – Resolution of Parliament to approve the draft Value Added Tax (Alteration of Rate of Interest) Order – Section 33(2) (Statutory Instrument 83/2023)
Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedules 1 and 3) Order – Section 109(1)(a) (Statutory Instrument 84/2023)
Value Added Tax Act – Resolution of Parliament to approve the draft Value Added Tax (Alteration of Rate of Penalty) Order – Section 46(4A) (Statutory Instrument 86/2023)
Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order – Section 109(1)(a) (Statutory Instrument 87/2023)
Value Added Tax (Alteration of Rate of Interest) Order – Section 33(2) (Statutory Instrument 91/2023)
VALUE ADDED TAX (ALTERATION OF RATE OF INTEREST) ORDER – SECTION 33(2)
1. Citation
2. Alteration of rate of interest
Value Added Tax (Alteration of Rate of Penalty) Order – Section 46(4A) (Statutory Instrument 96/2023)
1. Citation
2. Alteration of rate of penalty
Value Added Tax Act – Resolution of Parliament to Approve Draft Value Added Tax (Amendment of Schedule 1) Order – Section 109(1)(a) (Statutory Instrument 101/2023)
Value Added Tax Act – Resolution of Parliament to Approve Draft Value Added Tax (Amendment of Schedule 3) (No. 3) Order – Section 109(1)(a) (Statutory Instrument 149/2023)