Official Website: http://www.irdstlucia.gov.lc/

Brief History

The Inland Revenue came into existence in 1910 as part of the Customs and Excise Department.  It was first established for the purpose of collecting Tobacco, Liquor, Canine, Butcher, Hawker and Motor Vehicle license payments.  The Department began with one (1) employee manning the office, and by 1965 the numbers had grown to seventeen (17); in 1976 twenty eight (28).  To date there are approximately ninety (90) staff members employed within the Department’s three (3) branches.  The Tax Service Centre and Soufriere Sub-Office were established in 1985 to alleviate the congestion at the main Castries branch.

Department’s Goals

• To encourage and achieve the highest possible degree of voluntary compliance in accordance with the tax laws.
• To advise the public of their rights and responsibilities.
• To determine the extent of compliance and the cause of non-compliance.
• To do all things needed for the proper administration of the tax laws by administering legislation fairly, uniformly and courteously.
• To continually search for and implement new, more efficient and effective ways of accomplishing their Mission.

Jurisdiction

The Department falls under the general jurisdiction of the Ministry of Finance. The Prime Minister is the Minister responsible for the Ministry of Finance.

The Research, Development & Policy Division of the Ministry is responsible for the planning of tax policy, while the Inland Revenue Department is responsible for administering the various taxes which fall under its authority.

Main Functions

The main functions of the Inland Revenue are the assessment and collection of taxes.

• To encourage and achieve the highest possible degree of voluntary compliance in accordance with the tax laws and regulations;
•  To advise the public of their rights and responsibilities;
•  To determine the extent of compliance and the cause of non-compliance;
•  To do all things needed for the proper administration and enforcement of the tax laws by administering legislation fairly, uniformly and courteously;
•  To continually search for and implement more efficient and effective ways of accomplishing our mission.

 The department is headed by a Comptroller and is subdivided into six (6) core sections which are as follows:

• The Office of the Deputy Comptroller
• Administration
• Data Processing
• Collections
• Audit
• Property Tax

There is also a Tax Service Centre in Vieux-Fort and a Sub-office located in Soufriere.