(1) Subject to this Act, every person who carries on a taxable activity and is not registered, shall apply for registration within 10 working days of —
(a) the end of any period of 12 or fewer months where during that period the person made taxable supplies the total value of which exceeded $400,000; or (Amended by Act 5 of 2016)
(b) the beginning of any period of 365 calendar days, where there are reasonable grounds to expect that the total value of taxable supplies to be made by the person during that period will exceed $400,000. (Amended by Act 5 of 2016)
(2) In determining whether a person is required to apply for registration under subsection (1), (9) or (10) the Comptroller may have regard to the value of taxable supplies made by another person where both persons are related persons or are acting in concert in making the taxable supplies.
(3) For purposes of subsection (1), (9) or (10) the value of a person's supplies is determined under section 20.
(4) A person is not required to apply for registration under subsection (1), (9) or (10) where the Comptroller is satisfied that the value of taxable supplies exceeded the amount specified under subsection (1) solely as a consequence of —
(a) the cessation;
(b) substantial and permanent reduction in the size or scale; or
(c) the replacement of old capital goods,
of a taxable activity carried on by the person.
(5) A person who makes, or intends to make taxable supplies, but is not required to apply for registration under subsection (1), may apply to the Comptroller for registration under this Act.
(6) Notwithstanding subsection (1), (9) or (10) the State or a local authority is required to apply for registration from the date the State or local authority commences a taxable activity.
(7) Notwithstanding subsection (1) or (10), a person who is an auctioneer is required to apply for registration on the date on which the person becomes an auctioneer.
(8) In the case of a person who is not resident in Saint Lucia for the year in question for the purposes of the Income Tax Act, supplies made by that person are taken into account for the purposes of subsection (1), (9) or (10) only where the supply is made, or to be made in Saint Lucia.
(9) Notwithstanding subsection (1) or (10), a promoter of public entertainment and a licensee and a proprietor of a place of public entertainment shall apply for registration at least 5 working days before the commencement of the public entertainment promoted by them if, within any period of 12 or fewer months that includes this public entertainment, the total value of the promoter or the licensee or proprietor's taxable supplies is reasonably expected to exceed $400,000. (Substituted by Act 10 of 2012 and amended by Act 5 of 2016)
(10) Notwithstanding subsection (1), a person who carries on a taxable activity and is not registered shall apply for registration where —
(a) during any period of 3 months that person made taxable supplies which exceed $100,000; and (Amended by Act 5 of 2016)
(b) there are reasonable grounds to expect that the total value of taxable supplies to be made by the person during that period and the next consecutive 9 months will exceed $400,000. (Amended by Act 5 of 2016)
(11) A person required to register under subsection (10) shall apply for registration within 10 working days of the end of the 3rd month after which the person's taxable supplies exceeded $100,000.
(12) (Repealed by Act 10 of 2012)
(13) Where any person has proved to the satisfaction of the Comptroller that such person has commenced any business or any project to carry on a business or project in Saint Lucia, and undertakes to make taxable supplies in such business or project within a period of 18 months from commencement of such business or project, he or she may apply to register under subsection (5) and the Comptroller may register such person subject to such conditions as may be specified by him or her, and allow credit for input tax in respect of such business or project subject to the provisions of sections 30 and 31.
(14) Where the Comptroller is satisfied that in consideration of the nature of the business or project that the period of 18 months is not sufficient to make taxable supplies he or she may extend such period on the basis of an application made by such registered person to that effect.
(15) Where any person registered under subsection (14) does not commence making taxable supplies within the period of 18 months or extended period approved by the Comptroller, the person is liable for the amount of tax that otherwise would have been payable by the person during the 18 months or extended period, but for the provisions of subsections (5) and (14).