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Revised Laws of Saint Lucia
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FREE ZONE ACT
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15A. Tax audit
Revised Laws of Saint Lucia (2021)
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15A. Tax audit
A free zone business is subject to the Income Tax Act.
(Inserted by Act 11 of 2018)
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15A. Tax audit
1. Short title
4. Board of Directors
5. Meetings of the Board
6. Functions of the Board
8. Appointment and functions of Chief Executive Officer
9. Powers and responsibilities of free zone developer
12. Free Zone imports and exports
13. Sale outside free zone of merchandise produced or warehoused in free zone
14. Sales within a free zone
15. Records
16. Safety measures
21. Revenue of FZMA
22. Application of revenue of FZMA
23. Temporary investment of funds
24. Power to borrow
25. Temporary borrowing
26. Guarantee of borrowing of FZMA
27. Reserve Fund
28. Application of surplus
29. Annual budget
30. Accounts
31. Audit
32. Auditor's report
33. Report to Minister
34. Enforcement liabilities
35. Appeal Board
36. Regulations
38. Saving
2. Interpretation
3. Establishment of Free Zone Management Authority
7. Designation of free zones
10. Application for operation within a free zone
10A. Licence to operate in a free zone
18. Free zone regulatory regime
20. Free zone labour regime
37. Amendment of Schedule
Schedule 1
11. Activities within free zone
17. Foreign exchange control
19. Free zone tax regime
Schedule 2