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Revised Laws of Saint Lucia (2021)

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37. Returns

(1) Subject to section 38, every taxable person shall file a tax return for each tax period with the Comptroller within 21 calendar days after the end of the period, whether or not tax is payable in respect of that period.

(2) A tax return must —
1. (a) be in the form approved by the Comptroller;
1. (b) state the information necessary to calculate the tax payable in accordance with section 29 for the period; and
1. (c) be filed in the manner approved by the Comptroller.

(3) In addition to or instead of any tax return required under this Act, the Comptroller may by notice in writing require a person, whether or not a taxable person, to file with the Comptroller, whether on that person's own behalf or as agent or trustee of another person, such fewer, additional, or other returns in the form approved by the Comptroller as and when required by the Comptroller for the purposes of this Act.

(4) A person dissatisfied with a decision of the Comptroller under subsection (3) may challenge the decision under Part 9 of this Act.

(5) A person who, for two or more consecutive or non-consecutive tax periods, fails to file returns within the time and in the manner prescribed under this section commits an offence and is liable on summary conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.

2. Interpretation

3. Fair market value

5. Supply by agent or auction

6. Taxable activity

7. Powers and duties of the Comptroller

8. Secrecy and oath of secrecy

9. Imposition of tax and persons liable

10. Rate of tax

11. Taxable person

12. Registration

13. Registration procedure

14. Cancellation of registration

15. Registered person to recover tax from person supplied

18. Time of supply

19. Place of supply

20. Value of supply

22. Calculation and collection of tax on import of goods

23. Time of import of goods

24. Value of import of goods

26. Time of import of services

29. Tax payable for tax period

32. Post-sale adjustments and bad debts

33. Interest on unpaid tax

34. Tax invoices and sales receipts

35. Tax credit and debit notes

38. Extension of time

39. Assessments

40. General provisions relating to assessments

42. Appeals to Appeal Commissioners

43. Appeal to the High Court

44. Appeal to the Court of Appeal

45. Burden of proof

46. Due date for payment of tax

47. Allocation of payments

49. Recovery of tax from persons leaving Saint Lucia

51. Preferential claim to assets

52. Seizure of goods and vehicles

53. Distress proceedings

54. Recovery of tax from recipient of supply

55. Recovery of tax from third parties

56. Duties of receivers

57. Carry forward of excess credits and refund of tax

58. Interest on overpayment

60. Persons acting in a representative capacity

61. Power to appoint representatives

62. Directors of corporations

63. Officers of unincorporated bodies

64. Partnerships or unincorporated associations

65. Death or insolvency of taxable person

67. Branches or divisions

68. Meaning of records

69. Record-keeping

70. Notice to obtain information or evidence

71. Liability to cost

72. Access to records, computers and goods

74. Time limit for proceedings to be taken

75. Tax evasion

76. Impeding tax administration

77. Offences by tax officers

78. Offences by companies, aiders and abetters

79. Collection of tax by non-registered persons

80. False or misleading statements

81. Other offences

82. General penalty

84. General provisions

86. Failure to register or display certificate

87. Failure to notify Comptroller

88. Tax invoices etc.

89. Failure to file return

90. Failure to comply with notice of recovery of tax

91. Failure to keep records

92. Failure to provide facilities and assistance

93. Failure to comply with notice to give information

94. Non-compliance with price quotation requirements

95. Temporary closure of business premises

96. Publication of names of defaulters

97. Taxpayer identification number

98. Forms and notices and authentication of documents

99. Service of notices

100. Tax-inclusive pricing

101. Schemes for obtaining tax benefits

102. Currency conversion

103. International agreements

104. Registration of certain goods prohibited in certain circumstances

105. Auctioneer and agent

106. Regulations

107. Variation of consideration on a change in rate

108. Application of increased or reduced rate

109. Amendment of Schedules

110. Remission of tax

112. Transition

113. Exemption in another law

16. Zero rated supply

17. Exempt supply

21. Exempt imports

25. Import declaration and payment of tax for importation of goods

27. Value of import of services

28. Import declaration and payment of tax for importation of services

30. Input tax deduction

31. Input tax deduction allocation and disallowance rules

59. Others eligible for tax refund

73. Sanction for prosecution

83. Compounding of offences

48. Recovery of tax as debt due