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13.   Registration procedure

Revised Laws of Saint Lucia (2022)

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13.   Registration procedure

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    (1)   An application for registration under section 12 must be in the form approved by the Comptroller and the applicant must provide such further information as the Comptroller may require.

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    (2)   The Comptroller is required to register a person who applies for registration within 21 working days of receipt of the application, unless the Comptroller is satisfied that the person is not eligible to apply for registration under section 12. (Substituted by Act 10 of 2012)

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    (3)   Notwithstanding subsection (2), where an application for registration is made under section 12(5) the decision to register or not is at the discretion of the Comptroller who must inform the applicant of the decision within 30 calendar days of receiving the application.

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    (4)   An application for registration under section 12(5) must not be accepted where —

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      (a)     the person has no fixed place of abode or business;

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      (b)     the person does not keep proper records; or

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      (c)     the Comptroller has reasonable grounds to believe that the person —

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        (i)     will not keep proper records, or

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        (ii)     will not submit regular and reliable tax returns,

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           as required under this Act; (Amended by Act 5 of 2016)

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      (d)     the person has not complied with the requirements of any law administered by the Inland Revenue Department. (Inserted by Act 5 of 2016)

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    (5)   Where a person required to register under this Act fails to apply for registration as required under section 12, the Comptroller may register the person from the date determined by the Comptroller.

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    (6)   Registration takes effect, in the case of —

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      (a)     a person referred to in section 12(1)(a), from the beginning of the tax period immediately following the end of the period of 12 or fewer months;

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      (b)     a person referred to in section 12(1)(b), 12(6), 12(7), or 12(9), from the beginning of the 365 day period, the date the State or local authority commences a taxable activity, the date the person becomes an auctioneer, or the date the promoter, licensee or proprietor begins making taxable supplies in connection with public entertainment, respectively;

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      (c)     an application under section 12(5), from the beginning of the tax period immediately following the period in which the person applied for registration; or

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      (d)     an application under section 12(10), from the beginning of the tax period immediately following the end of the 3 month period.

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    (7)   The Comptroller shall serve a notice in writing on an applicant for registration of the decision in respect of the application within 21 days of receipt of an application under subsection (2).

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    (8)   An applicant dissatisfied with a decision referred to in subsection (7) may challenge the decision under Part 9 of this Act.

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    (9)   The Comptroller shall issue to each person registered a certificate of registration which states the name and other relevant details of the registered person, the date on which the registration takes effect, and the person's taxpayer identification number.

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    (10)   The Comptroller shall establish and maintain a register containing the relevant details of all registered persons, and make publicly available the names of registered persons, their taxpayer identification numbers, and contact details.

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    (11)   Every person shall display the certificate of registration issued to him or her under subsection (9) in a conspicuous place at each location at which he or she engages in taxable activities.

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    (12)   A taxable person shall notify the Comptroller, in writing, within 21 calendar days of —

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      (a)     any change in the name, address, place of business, constitution, or nature of the principal taxable activity or activities of the person; and

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      (b)     any change of address from which, or name in which, any taxable activity is carried on by the taxable person, or

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      (c)     any change in circumstances if the person ceases to operate or closes on a temporary basis in a situation not covered in section 14(1).

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    (13)   Subject to subsection (2), where the Comptroller fails to serve a notice as required by subsection (7), the Comptroller is deemed to have made a decision to register the applicant.

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    (14)   For the purposes of subsections (2) and (7), if within the 21-day period, the Comptroller requests additional information from the applicant in order to determine if the applicant is eligible to apply for registration under section 12, the 21 day period is suspended until the Comptroller receives the required information in the form prescribed by the Comptroller.

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