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42.   Appeals to Appeal Commissioners

Revised Laws of Saint Lucia (2022)

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42.   Appeals to Appeal Commissioners

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    (1)   A person dissatisfied with a decision on the objection under section 41(5) may, within 30 calendar days after being served with notice of the decision lodge a notice of appeal with the Appeal Commissioners and, if lodged shall serve a copy of the notice of appeal on the Comptroller.

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    (2)   Upon application in writing by a person dissatisfied with a decision under section 41(5), the Appeal Commissioners may, where satisfied that owing to absence from Saint Lucia, sickness, or other reasonable cause, the person was prevented from lodging a notice of appeal within the time specified under subsection (1) and there has been no unreasonable delay by the person in lodging the notice, accept a notice of appeal lodged after the time specified under subsection (1).

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    (3)   In an appeal to the Appeal Commissioners against an objection decision the Appeal Commissioners may consider the objection only if the Comptroller —

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      (a)     certifies that the person assessed has paid the full amount of the tax due under the assessment; or

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      (b)     is satisfied that the person objecting is unable to pay the full amount of tax due and has given sufficient security, for the amount of tax unpaid and interest that may become payable.

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    (4)   In an appeal to the Appeal Commissioners against a decision on the objection, the person is limited to the grounds set out in the person's objection, unless the Appeal Commissioners grant the person leave to add new grounds.

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    (5)   In deciding an appeal, the Appeal Commissioners may make an order —

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      (a)     affirming, reducing, increasing, or otherwise varying the assessment under appeal; or

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      (b)     remitting the assessment for reconsideration by the Comptroller in accordance with the directions of the Appeal Commissioners.

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    (6)   A person dissatisfied with a decision of the Appeal Commissioners under subsection (2) may challenge the decision under this Part.

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    (7)   Sections 108, 109, 110, and 111 of the Income Tax Act, apply to appeals under this Act to the extent that the sections are not inconsistent with the provisions of this Act.

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    (8)   If the Appeal Commissioners have not made a decision on the appeal and 180 calendar days have passed since the objection was lodged, the Appeal Commissioners are deemed to have made a decision to allow the appeal.

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    (9)   In this section “Appeal Commissioners” means the Appeal Commissioners appointed under section 108 of the Income Tax Act.

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