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AdobeReader.pngValue Added Tax Act No.7 of 2012.pdf



AdobeReader.pngValue Added Tax Interpretation Notes.pdf

These notes are issued by the Comptroller of Inland Revenue to assist with the interpretation of the various provisions of the Value Added Tax Act No. 7 of 2012. They do not replace the provisions of the Act, and where there appears to be any variance, the Act Prevails.


These notes are to be read in conjunction with the Act and the Regulations.


AdobeReader.pngAct # 9 of 2012 Excise Tax (Amendment) Act.pdf


AdobeReader.png Excise Tax Amendment of Schedule 1.pdf

 Excise Tax (Amendment of Schedule 1) (No. 8) Order


AdobeReader.png  S. I. # 10 of 2012 VAT Amendments.pdf


AdobeReader.png S.I. # 44 & 45.pdf


AdobeReader.png  S.I. # 46.pdf


AdobeReader.png  S.I. _ 77 of 2013 (1).pdf


AdobeReader.png  Statutory Instrument 149.pdf


AdobeReader.png  VAT Amendment Act #15 of 2013.pdf


AdobeReader.png S.I. # 6 & 7 of 2014 (1).pdf


AdobeReader.png   S.I. Nos. 8-11 of 2014.pdf

AdobeReader.png   S.I. #31 of 2014.pdf

AdobeReader.png   S.I. Nos. 28 & 29.pdf


AdobeReader.png  VAT Amendment of Second Schedule - SI No. 63 of 2014.pdf

AdobeReader.png  VAT Rate of Tax Amendment No. 64 of 2014 (Goods and Services provided by Hotels and other service providers in the tourism Sector).pdf


AdobeReader.png  VAT Amendment of First and Second Schedules No. 65 of 2014.pdf


AdobeReader.png  VAT Amendment Act #5 of 2016.pdf

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

Tel: (758) 468 2800
Fax: (758) 452 4984

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