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Revised Laws of Saint Lucia (2023)

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12. Administration, imposition and collection of the levy on services

(1) The Value Added Tax Act applies for the purposes of the administration of the levy on services under this Act.

(2) Notwithstanding the generality of subsection (1), the Comptroller of Inland Revenue is responsible for the imposition and collection of the levy on services.

12. Administration, imposition and collection of the levy on services

2. Interpretation

3. Health and citizen security levy on goods

4. Rate of levy on goods on goods

5. Payment of the levy on goods

6. Administration, imposition and collection of the levy on goods

7. Power of Comptroller of Customs

8. Health and citizen security levy on services

9. Rate of levy on services

10. Payment of the levy on services by registered person or registered recipient

11. Power of Comptroller of Inland Revenue

13. Evasion of payment and collection of the levy

14. Impeding administration of this Act

15. Exempted goods and services

16. Variation of levy

17. Amendment of Schedule 1, Schedule 2 and Schedule 3

18. Regulations

Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) Order – Section 17

Health and Citizen Security Levy – Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) (No. 2) Order – Section 17

Health and Citizen Security Levy (Variation of Rate of Levy on Services) Order – Section 16(1)

HEALTH AND CITIZEN SECURITY LEVY (VARIATION OF RATE OF LEVY ON SERVICES) ORDER – SECTION 16(1)