Individuals

YOUR RIGHTS AS A TAXPAYER

As a taxpayer, you have the right to be treated fairly, professionally, promptly and courteously by the employees of the Inland Revenue Department.

 

Our goal at the Inland Revenue is to protect your rights so that you will have the highest confidence in the integrity, fairness and efficiency of our tax system.

 

 

INFORMATION & ASSISTANCE IN PREPARING RETURNS

You have the right to information and assistance in complying with the tax laws. In addition to the basic instructions we provide with the tax forms, we make available a great deal of other information, for example:

  • Provision of walk-in taxpayer assistance at our offices in Castries, Vieux-Fort and Soufriere;
  • Advice on the preparation of your tax return.

 

If you need a copy of your tax return, you can get this information free by writing or visiting the Inland Revenue Department.

 

 

PRIVACY & CONFIDENTIALITY

You have the right to have your personal and financial information kept confidential. Persons who assist in preparing your return or represent you must keep your information confidential. It is also your right to know why we are asking for your information, how we use any information you give and what might happen if you refuse to give the information.

 

 

COURTESY & IMPARTIALITY

You are always entitled to courteous, considerate and impartial treatment from the staff of the Department. If you ever feel that an employee is not providing you with courteous, professional and efficient service you should ask to speak with the employee’s supervisor and make a complaint.

 

 

PROTECTION OF YOUR RIGHTS

The employees of Inland Revenue Department will explain and protect your rights as a taxpayer at all times. If you feel that this is not the case, you should discuss the problem with the employee’s supervisor.

 

 

COMPLAINTS

If for any reason you have a complaint about the Department, you may write to the Comptroller of Inland Revenue.

 

 

REPRESENTATION

Throughout your dealings with us, you can represent yourself with proper written authorisation have another person represent you.

 

 

PAYMENT OF TAX

You are liable only for the correct amount of tax. Our purpose is to apply the tax laws consistently and fairly to all taxpayers.

 

 

AUDIT OF YOUR RETURN

If we inquire about your return or select it for examination it does not suggest that you are dishonest. Auditing is to ensure compliance with the tax laws. The enquiry may not result in more tax. You may even receive a refund.

 

 

INQUIRIES BY MAIL

We handle several enquiries and examinations by mail. We may send you a letter with either a request for information or a reason that we believe a change needs to be made to your return. If the requested information is given or an explanation is provided, we may or may not agree with you and will explain the reason for any changes.

 

You should not hesitate to write to us about any tax matter that you do not understand. If the matter cannot be resolved through the mail, a personal interview can be requested. You should always seek clarification about any issue that is unclear to you.

 

 

OBJECTION TO AN ASSESSMENT

If you do not agree with an assessment or examination you have the right to object within thirty (30) days of the date of service of the assessment to the Department. To avoid delays in settling your objection, always ensure that documents to substantiate your claim are attached to your letter of objection.

 

 

APPEAL TO THE APPEAL COMMISSIONERS

You can appeal a decision of the Inland Revenue Department to the Appeal Commissioners.

 

If the matter is still not to your satisfaction, you may take the case to the High Court. The decision must involve a question of law, including a question of mixed facts and law.

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Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.