Detail

Back to Revised Laws of Saint Lucia (2021)

87. Further return or information, production of books and giving of evidence to Comptroller

(1) For the purposes of the administration or the enforcement of this Act or to comply with any request for the exchange of information under section 6(2)(c), including obtaining full information in respect of the income of any person who is or may be liable to tax, the Comptroller may, by notice in writing, require that person or any other person whom the Comptroller reasonably believes is capable of so doing —
1. (a) to furnish to the Comptroller at such time as may be specified in such notice such further return of income, statement of assets and liabilities or other information as may be required by him or her;
1. (b) to produce, at such time and place as may be specified in such notice, for examination by the Comptroller or for retention by him or her for such period as may be reasonable for their examination, any accounts, books of account, statement of assets and liabilities or other documents which the Comptroller may consider necessary for such purpose and, if any such information is not available in the English Language, to produce at the expense of the person who is or may be liable to tax a translation in English prepared and certified by an approved translator;
1. (c) to attend, at such time and place as may be specified in such notice, for the purpose of being examined by the Comptroller in respect of assessable or chargeable income of himself or herself or any other person or any transaction or matters appearing to the Comptroller to be relevant.
1. (Substituted by Act 3 of 2014)

(2) Without prejudice to the generality of subsection (1), the Comptroller may require any bank—
1. (a) to furnish to him or her details of any banking account or other assets which may be held on behalf of any person, or to furnish a copy of bank statements of any such banking account;
1. (b) to permit the Comptroller or any officer not being below the rank of a senior tax inspector authorised by him or her to inspect the records of the bank with respect to the banking account of any person,

or may require the attendance of any officer of a bank before him or her to give evidence respecting any bank account or other assets which may be held by the bank on behalf of any person.

(3) Subject to such modifications and adaptations as may be necessary the provisions of subsection (1) shall extend to the supply of information, the production of documents and the giving of evidence to the Comptroller in relation to—
1. (a) the payment of income by any person to a non-resident, to which Schedule 3 applies;
1. (b) the payment of remuneration by an employer to his or her employees, to which Schedule 4 applies,

the deduction of tax therefrom and the accounting for any tax so deducted.

(4) Where any books of account or other documents are produced for the purposes of this section the Comptroller may make copies of such books or documents or may retain them where such course of action appears to him or her to be necessary for the purposes of any prosecution or the substantiation of any assessment.

Previous Next

87. Further return or information, production of books and giving of evidence to Comptroller

1. Short title and application

3. Comptroller of Inland Revenue

4. Delegation by Comptroller

5. Indemnity against liability for acts done

6. Secrecy

7. Charge to tax: general

9. Income accrued: meaning of

10. Income deemed to have accrued from sources in Saint Lucia

11. Basis of assessment

12. Persons chargeable: general