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Revised Laws of Saint Lucia
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FREE ZONE ACT
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15A. Tax audit
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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15A. Tax audit
A free zone business is subject to the Income Tax Act.
(Inserted by Act 11 of 2018)
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15A. Tax audit
1. Short title
2. Interpretation
3. Establishment of Free Zone Management Authority
4. Board of Directors
5. Meetings of the Board
6. Functions of the Board
7. Designation of free zones
8. Appointment and functions of Chief Executive Officer
9. Powers and responsibilities of free zone developer
10. Application for operation within a free zone
10A. Licence to operate in a free zone
11. Activities within free zone
12. Free Zone imports and exports
13. Sale outside free zone of merchandise produced or warehoused in free zone
14. Sales within a free zone
15. Records
16. Safety measures
17. Foreign exchange control
18. Free zone regulatory regime
19. Free zone tax regime
20. Free zone labour regime
21. Revenue of FZMA
22. Application of revenue of FZMA
23. Temporary investment of funds
24. Power to borrow
25. Temporary borrowing
26. Guarantee of borrowing of FZMA
27. Reserve Fund
28. Application of surplus
29. Annual budget
30. Accounts
31. Audit
32. Auditor's report
33. Report to Minister
34. Enforcement liabilities
35. Appeal Board
36. Regulations
37. Amendment of Schedule
38. Saving
Schedule 1
Schedule 2
ACT
PART 1 PRELIMINARY
1. Short title
2. Interpretation
PART 2 ESTABLISHMENT, FUNCTIONS, ETC., OF THE FREE ZONE MANAGEMENT AUTHORITY
3. Establishment of Free Zone Management Authority
4. Board of Directors
5. Meetings of the Board
6. Functions of the Board
7. Designation of free zones
8. Appointment and functions of Chief Executive Officer
PART 3 ACTIVITIES, TAX REGIME, ETC., OF FREE ZONE
9. Powers and responsibilities of free zone developer
10. Application for operation within a free zone
10A. Licence to operate in a free zone
11. Activities within free zone
12. Free Zone imports and exports
13. Sale outside free zone of merchandise produced or warehoused in free zone
14. Sales within a free zone
15. Records
15A. Tax audit
16. Safety measures
17. Foreign exchange control
18. Free zone regulatory regime
19. Free zone tax regime
20. Free zone labour regime
PART 4 FINANCIAL PROVISIONS
21. Revenue of FZMA
22. Application of revenue of FZMA
23. Temporary investment of funds
24. Power to borrow
25. Temporary borrowing
26. Guarantee of borrowing of FZMA
27. Reserve Fund
28. Application of surplus
29. Annual budget
30. Accounts
31. Audit
33. Report to Minister
PART 5 MISCELLANEOUS PROVISIONS
34. Enforcement liabilities
35. Appeal Board
36. Regulations
37. Amendment of Schedule
38. Saving
Schedule 1
Schedule 2
SUBSIDIARY LEGISLATION
Free Zone (Designation of Free Zone) Order – Section 7 (Statutory Instrument 24/2018)
1. Citation
2. Designation of free zone
SCHEDULE
FREE ZONE REGULATIONS – SECTION 36
1. Citation
2. Interpretation
3. Application for free zone business licence
4. Licence to operate a free zone business
Schedule 1 APPLICATION FOR FREE ZONE BUSINESS LICENCE UNDER THE FREE ZONE ACT, CAP. 15.17
SCHEDULE 2