(758) 468-3200
Government Saint Lucia
 
 
 
Home
/
Departments
/
Legislative Drafting
/
Revised Laws of Saint Lucia
/
VALUE ADDED TAX ACT
/
59.   Others eligible for tax refund

Revised Laws of Saint Lucia (2021)

saint Lucia
back arrow Back to Revised Laws of Saint Lucia (2021)
back arrow Back to Table of Contents

59.   Others eligible for tax refund

  1.  

    (1)   (a)   Where goods or services are supplied to a diplomatic mission, consulate, international organization or a member of the diplomatic or consular service or a member of his or her family forming part of his or her household, such mission, consulate, organization or member, as the case may be, may apply to the Comptroller within 2 years after the supply was made for a refund of the tax paid in respect of the goods or services, as the case may be.

  1.  

    (b)   Notwithstanding subsection (1)(a), the Minister may, by Order published in the Gazette, specify the missions, consulates, organizations and members referred to in subsection (1)(a) who are entitled to a refund under this section and the categories of goods and services in respect of which a refund is payable.

  1.  

    (c)   An organization or government to the extent provided under a technical assistance or humanitarian assistance or other local agreement entered into with the Government of Saint Lucia; (Amended by Act 15 of 2013)

  1.  

    (d)   a company incorporated, licensed or continued under the —

    1.  

      (i)     International Insurance Act;

    1.  

      (ii)     International Business Companies Act;

    1.  

      (iii)     International Trust Act;

    1.  

      (iv)     International Mutual Fund Act;

    1.  

      (v)     International Banks Act;

    1.  

      (vi)     International Partnerships Act.

  1.  

    (Substituted by Act 15 of 2013)

  1.  

    (Substituted by Act 10 of 2012)

  1.  

    (2)   (Repealed by Act 10 of 2012)

  1.  

    (3)   The Minister, may by Regulations authorise the grant of a refund of tax paid on a supply of an unconditional gift of goods or services to an approved charitable organisation for use in connection with the organisation's charitable purposes other than for resale.

  1.  

    (4)   For the purposes of this section, “technical assistance agreement” includes an agreement that provides assistance by grant, loan, direct payment by the Government, or a combination of funding options.

Address

2nd Floor Francis Compton Building, 
Waterfront,
Castries, Saint Lucia

Need help?

Site Map

HomeAbout AG OfficeDepartmentsAccessibilityContact Us

Quick Links

Inland Revenue Department of Government of Saint Lucia (IRD)Government of Saint Lucia Citizenship by Investment Financial Intelligence Authority

Important Links

CARICOMOECSFSRA
 
© 2024 Attorney General's Chambers
Site by