Revised Laws of Saint Lucia (2021)

PART 10
PAYMENT, COLLECTION AND RECOVERY

46.   Due date for payment of tax

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    (1)   Tax payable under this Act is due and payable —

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      (a)     by a taxable person for a tax period, by the due date for the return for the tax period;

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      (b)     by a person assessed under an assessment issued under this Act, by the date specified in the notice of assessment;

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      (c)     by an importer of goods or a recipient of an import of services, by the due date specified under sections 25 and 28 in respect of the import; or

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      (d)     by any other person, by the date a taxable transaction occurs as determined under this Act.

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    (2)   Subject to section 41(5), where an objection to, or a notice of appeal against an assessment has been lodged, the due date of the tax payable under the assessment remains as specified under subsection (1).

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    (3)   Upon application in writing by a person liable to tax, the Comptroller may, where good cause is shown, extend the time for payment of tax by the person beyond the date on which it is due and payable under this section, or make such other arrangements as appropriate to ensure the payment of the tax due, and any such extension does not alter the due date for the purposes of section 33.

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    (4)   Any person who fails to pay tax, being the whole or part of the remainder of any tax due or payable under this Act, by the due date is liable to a penalty equal to 10% of the amount of tax due.

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