Reminders

Taxpayers are reminded that property tax is due and payable each year, on or before June 30th.

NB All property bills with arrears, must first be queried at the Customer Service Section, before payment is made. Property bills without arrears should be taken directly to the Cashier Section for payment.

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Vehicle

All vehicle owners whose licence plate ends with 1, must renew their vehicle licence before January 31st. Similarly, if your vehicle licence plate ends with 2, you must renew your vehicle licence before February 29th to avoid interest charges and ticketing fees..

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All insurance companies are reminded that a statement showing the number of policies issued, the value of every policy and any other information required by the Accountant General must accompany the registration fee remittance and the insurance premium remittance. The forms can be found under Form & Guides tab then click on Tax Returns.

 

Liquor Licence

All Liquor Licence renewals start at the Sir Lee Llewelyn Moore Judicial Complex (Court's Cashier.) The stub given there, should be presented to the Inland Revenue Department in order to process the Licence.

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Tax Legislation

Title
Excise Tax Act - No. 04 of 2010 - Passed On: 26th October 2010.
Income Tax Act - Chapter 20.22 - Revision Date: 31st December 2009.
Unofficial Consolidated Version of the Income Tax Act Chapter 20.22 for Discussion Purposes Only as at 31 December, 2017
Property Tax Act - Chapter 20.32 - Revision Date: 31st December 2009.
Stamps Act - Chapter 20.40 - Revision Date: 31st December 2009. (Including Regulations (Special Development Area)
Unincorporated Business Tax Act - No. 05 of 2010 - Passed on 26th Day of October 2010.
Value Added Tax Act - No. 03 of 2010 - Passed on 11th day of August 2010.
Aliens Land Holding Regulation Act Chapter 10.01 - Revision Date: 31st December 2009
Departure Tax Act Chapter 8.04 - Revision Date: 31st December 2009.
Condominium Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2009. (Including Regulations)
Hotel Accommodation and Restaurant Tax Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2002.
Housing and Social Development Levy Act - Chapter 20.21 - Revision Date: 31st December 2002.
Insurance Act - Chapter 21.11 - Revision Date: 31st December 2009.
Island Enhancement Fund Act - Chapter 20.51 - Revision Date: 31st December 2009
Travel Tax Act - Chapter 20.48 - Revision Date: 31st December 2002.
Saint Christopher and Nevis Vacation Plan and Time Share Act - Chapter 10.22 - Revision Date: 31st December 2009.
TIPS
  • The Inland Revenue Department accepts Cash, Personal and Manager’s Cheques, Bank Drafts and Postal Money as forms of payment.  Standing Orders may also be arranged. Taxpayers are asked to note that dishonoured cheques attract a fee of EC$146.60.