(1) Subject to section 96, every person liable to furnish a return of income in respect of any year of either personally or in a representative capacity shall furnish a return in such form as may be approved by the Comptroller within 3 months after the year of income and such return shall—
(a) be signed by him or her or by an agent authorised to sign on his or her behalf;
(b) contain a calculation of the chargeable income, if any, disclosed therein and of the tax payable thereon; (Amended by Act 12 of 2018)
(c) contain an address for service of notices; and (Amended by Act 12 of 2018)
(d) disclose income that is deemed to have accrued from a source outside Saint Lucia. (Inserted by Act 12 of 2018)
(2) For the purposes of this section “every person liable to furnish a return of income” includes—
(a) every person liable to pay tax under this Act;
(b) every partnership;
(c) every person who for that year or any previous year of income has made a loss in respect of which he or she may be entitled to claim a deduction for the year of income or any subsequent year of income;
(d) subject to subsection (5), every person who derives any income from any source specified in section 32 irrespective of the amount of that income; and
(e) every person who derives any income which would be charged to tax under this Act save for the provisions of sections 26 to 30 or any other enactment which has exempted that income from the charge to tax for a limited period of time.
(3) The Comptroller shall give general notice in such manner as he or she considers fit of the obligations imposed by this section and shall in any such notice specify the place at which return forms may be obtained.
(4) Despite subsection (3) the Comptroller may cause forms to be delivered by hand or by post to any person, but failure to do so, or the non-receipt by any person of a return form does not relieve any person liable to furnish a return of income from his or her obligation to comply with subsection (1).
(5) Despite subsection (2)—
(a) a resident individual whose income accrues from sources other than a business and whose income from which does not exceed the sums specified as allowances in Schedule 6 during a year of income; and
(b) a non-resident person, whose income accrued from sources situated in Saint Lucia consists only of income to which the provisions of section 76 apply,
are relieved of the obligation of furnishing a return of income under subsection (1).