(1) Where tax is payable on an import of services, other than where section 4(12) applies, the person liable for the tax under section 9(2)(c) shall —
(a) furnish the Comptroller with an import declaration; and
(b) pay the tax due in respect of the import within 21 calendar days after the tax period in which the services were imported. (Substituted by Act 10 of 2012 and by Act 15 of 2013)
(2) An import declaration under subsection (1) is required to —
(a) be in the form approved by the Comptroller;
(b) state the information necessary to calculate the tax payable in respect of the import; and
(c) be furnished in the manner specified by the Comptroller.
(3) Notwithstanding section 67, for the purposes of subsection (1), tax is payable by the recipient of the service —
(a) where a business is established and carries on business from outside of Saint Lucia and supplies a service to a person or local branch in Saint Lucia;
(b) in the case of a registered recipient, if the import by the person is not for use in making taxable supplies; or
(c) in the case of a non-registered recipient, whether —
(i) the person's taxable supplies are below the threshold under section 12; or
(ii) the person is not engaged in making taxable supplies.
(Inserted by Act 15 of 2013)
(4) For the purposes of subsection (3), the local branch or other affiliate of a business that is established and operates outside Saint Lucia is treated as a person separate from the non-resident branch or home office for purposes of the tax. (Inserted by Act 15 of 2013)