Revised Laws of Saint Lucia (2021)

74.   Time limit for proceedings to be taken

Proceedings under this Division may be commenced —

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    (a)     where the offence alleged has involved the doing of any act, within 3 years after the discovery of the act;

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    (b)     where the offence alleged has involved the failure to do any act, within 3 years after the Comptroller has become aware of such failure;

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    (c)     where the offence alleged has involved the nondisclosure or incorrect disclosure by any person of information relating to that person's liability to tax for a tax period, within 3 years after his or her correct liability to tax has become final for that tax period.