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Saint Lucia Tax Amnesty Program for 2000 to 2020 Tax Periods

03 June 2022

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Approved Changes

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Saint Lucia

The Saint Lucia government issued a release on 31 May 2022 announcing a tax amnesty program that provides a 100% waiver of penalties and interest on all outstanding tax liabilities for the 2000 to 2020 tax periods, except for PAYE, withholding tax (including contract tax), and VAT. The amnesty program runs from 1 May 2022 to 30 April 2023. Taxpayers who fail to take advantage of this amnesty and settle their tax liabilities will face a variety of enforcement actions, including penalties and interest associated with the amounts outstanding. Further to the penalty and interest waiver for the 2000 to...