(1) A person who carries on the business of manufacturing or producing taxable goods for consumption in Saint Lucia shall apply to the Comptroller in the form prescribed as form 2 in Schedule 3 to be registered for the purposes of this Act.
(2) An application under subsection (1) shall be made within 2 months after the commencement of this Act or within one month after the commencement of the business, whichever is the later.
(3) A person who, within the time specified in subsection (2) is registered under the Consumption Tax Act and carries on the business of manufacturing or producing taxable goods shall be deemed to be registered under this Act without further application.
(4) Where the Comptroller registers a person for the purposes of this Act or a person is deemed by subsection (3) to be registered for the purposes of this Act, the Comptroller shall issue a certificate, in this Act referred to as a “registration certificate”, to the person.
(5) A registration certificate shall be in such form and shall contain such information as the Comptroller determines.
(6) Where a person whom the Comptroller considers ought to be registered under this Act, fails to apply for registration within the time specified in subsection (2), the Comptroller shall, subject to subsections (7) and (8), register that person and issue a registration certificate accordingly.
(7) Before registering a person to whom subsection (6) applies, the Comptroller shall notify that person of the Comptroller's intention to register that person under this section.
(8) A person on whom a notice has been served under subsection (7) may object to the registration by filing a notice of objection with the Comptroller within 15 days after being notified under subsection (6)
(9) Any person who fails to apply to the Comptroller for registration within the time required by subsection (2) is liable to pay a penalty not exceeding $1,000.