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Changing Or Cancelling Your VAT Registration

Death Or Insolvency Of A Taxable Person

 

If you are in a partnership and one of the partners has died, the remaining partner(s) must write to the Inland Revenue Department (IRD)  within 21 days of the date of death. You should also indicate to the IRD whether or not the remaining partner(s) intend to continue the business.

If a new partner is recruited, you must inform the IRD within 21 days of the new appointment.

If you decide to continue as a sole proprietor, you should report this within 21 calendar days of the change taking place.  This may result in a review of your registration status.

If you are representing someone who has died you have the same VAT obligations as that person. This will continue until any one of the following happens:

  • The cancellation of VAT Registration or
  • The business is passed on or closed

You must contact IRD within 21 calendar days of taking on this responsibility and provide details of the date of death.

All the above changes can be made in writing or by using the VAT Application to Change Registration Details or Cancel Registration 

 

Contact Us

St. Lucia Inland Revenue Department
VAT Section
Manoel Street
Castries
St. Lucia, W.I.

Tel: (758) 468 2800
Fax: (758) 452 4984
Email:
vatcoordinator@vat.gov.lc
vatinfo@vat.gov.lc

Useful Links

Inland Revenue Department  www.irdstlucia.gov.lc

 

Government of Saint Lucia  www.stlucia.gov.lc

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